invoicing

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…

Billing of the partner of a Law Firm via the interposition of a company

Spanish Supreme Court ruling, dated September 16, 2015, in response to the appeal for unification of doctrine brought by the company involved. During a tax audit to the “Law Firm X”, it was noted that it included in the accountancy (account 6230001 “professional services partners”) payments done as a consequence…