- The TEAC applies Supreme Court jurisprudence regarding self-invoices with fictitious suppliers under the reverse charge VAT regime.
- If a taxpayer deliberately includes a fictitious supplier in self-invoices, preventing identification of the real supplier, the right to deduct input VAT is denied.
- This decision is based on the principle of VAT neutrality.
- Relevant legal references: Spanish VAT Law 37/1992, articles 84.1.2, 84.1.2.c), and 97.1.
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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