Deductible VAT: Requirements for Supporting Documentation

• To deduct VAT, it must have been effectively supported.
• This means that the VAT must have been previously charged by the taxpayer who carried out the operation.
• If the taxpayer is not the recipient of the operation, a complete adjustment must be made that addresses both the accrual and the deduction.
• If there has been no act of charging corresponding to the VAT accrued by the taxpayer who carries out the operation, the VAT has not been supported by the recipient.
• Consequently, unsupported VAT cannot be deducted.
• However, it may be deductible when the VAT is charged.

Source: serviciostelematicosext.hacienda.gob.es

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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