Simplified invoices and VAT: Deductible or not?

First, we must differentiate the two types of invoices that we can find:

    Simplified invoice

    Full invoice

The simplified invoice, which replaces the concept of ticket, is a less specific document than the complete invoice, since it omits certain data. You can consult the regulation of the Spanish Tax Agency to know what data should appear in each type of invoice.

It is issued only in certain circumstances, for example, in transactions with a value of less than EUR 400, as an amending invoice, or in trades where tickets have been traditionally allowed to be replaced by invoices, provided that they are not exceeded. 3,000 euros (retail, motorways and tolls, hotel and catering services, transport of people and their luggage, sales or services at the consumer's home, etc.).

One of the main differences between simplified invoices and complete invoices is that the buyer is not identified (no name or company name, VAT number, address) or VAT breakdown. These data are necessary for an invoice to be valid before the Treasury if we want to deduct the corresponding VAT. Therefore, even if it is a perfectly legal and valid document, it will not serve us for this purpose.