Are Tickets the necessary documentary evidence to deduct expenses tax wise?

In a previous post, we explained that, a full invoice in which the purchaser is identified, is the primary mean of proof in order to qualify a relevant expense as tax deductible.

If your Company only keeps simplified invoices, it is recommendable to ask the supplier to redeem them for a full invoice so as to prevent that the Spanish tax authorities might question the tax deduction of the expense, in the area of Corporate income tax and VAT, due to mere formal reasons, providing that such expense conceptually qualifies as tax deductible in the respective regulations of these taxes.

It is important to note that, in recent dates, both the General Directorate of Taxes as well as the Tax Court have shown a more flexible criterion in terms of formal requirements applying on tax deductible expenses. Should this criterion be accepted by the Spanish Tax Administration, it would certainly ease formal burdens on taxpayers.

restaurant tickets

✔ In practice, the Spanish tax administration holds the view that simplified invoices which do not include the purchaser’s VAT number do not permit identifying who is such beneficiary of the identified products and / or services and do not, therefore, justify a tax deductible expense for the holder of such invoice.

✔ In a recent Court resolution from the Catalan Supreme Court of Justice (28 March 2019 – Rec. 265 / 2016) and in the area of Personal income tax, the tax deduction of expenses justified with tickets is accepted in so far as they are related to the economic activity. The Court criticizes that the Tax Administration focuses on formalities, indicating that they do not meet the requirements of the Invoicing Regulations, as the purchaser is not disclosed, without justifying whether the expense deduction is disallowed because it is not related to the economic activity or with the income generated by it.

✔ Formerly, the same Court had indicated (Resolution of 20 Nov. 2007) that demanding a full invoice indicating the purchaser of restaurant, bar, parking meter, tolls or taxi expenses is entirely unfeasible in most of the cases, as general customs and tradition considerations, in relation to reasonableness and proportionality of such expenses, must determine their tax allowance.

✔ In addition to the above considerations, the General Directorate of Taxes, in its binding Consultation CV2607 – 18, of 25 September, in the area of VAT, accepts the input VAT deduction when the issuer of a simplified invoice completes (with a writing pen) the data indicated in the Invoicing Regulations (as it may be the purchaser’s identification) manually, after the invoice


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Based in Barcelona and Madrid. Englobally is our Latin American business partner established in Santiago de Chile.

We are also part of Englobally Group, an international association of independent accounting and advisory firms that provide a one-stop shop managed solution for accounting, payroll and HR needs, with member firms in over 25 countries and associates working in many others. Many fast growing technology and lifescience businesses find their international services invaluable. Companies in many other sectors are attracted by the close and supportive way Englobally Group works.




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