factura

Is a “proforma” invoice valid for the VAT deduction? Binding tax ruling V2825/2017

On the basis of the provision set in the article 97 of the Spanish VAT Act, the deduction of the input VAT by a taxpayer is possible when it is in possession of the document supporting its right, which is only the original invoice complying with the formal requirements established…

Retroactive VAT deduction allowed after the rectification of invoices. Judgment of the European Court of Justice of September 15th, 2016. Senatex GmbH

A new judgment of the Court of Justice of the European Union (ECJ) in relation to the right to deduct in the VAT and formal requirements to comply with by the taxpayer, unless in this occasion the Court is questioned about the temporality of the deduction, i.e., if a retroactive…