What expenses can be deducted without an invoice?
Posted: Mon Dec 23, 2024 9:51 am
The VAT regulations expressly state that the invoice is the essential proof for deduction, but the IRPF regulations are different. There are a number of expenses that can be deducted without an invoice , as long as they are accredited by a valid document.
Let's think, for example, about financial expenses. The bank statement that shows them is enough to make the deduction. But there are other expenses that should be taken into account.
Deductible expenses without invoice
The expenses that we can deduct without needing an invoice (although we do need a receipt) are:
Salaries and social security . Salaries are justified with a copy of the pay slip signed by the employee or a bank transfer identifying the recipient, the period and the amount. Social phone number in new zealand security is justified with a bank charge or a bank transfer stamped by the bank.
Insurance premiums. Insurance premiums are justified by the bank statement showing the charge and the policy where it can be verified that the insurance is linked to our economic activity.
Self-employed fee . Justified by bank charge or bank-stamped report.
Tax-deductible taxes : the property tax (IBI) of the premises in which we carry out our activity, the tax on economic activities (IAE) and other non-state taxes and surcharges and state rates, surcharges and contributions. Neither penalties nor surcharges for enforcement or for late filing of tax returns will be deductible.
Expenses incurred in foreign countries . Expenses such as online purchases are not always recorded on an invoice, but rather on an equivalent document or receipt. The Tax Agency is not usually very demanding in this regard, unless the amount is high, in which case you should try to ensure that the document contains the details of the purchase as explicitly as possible.
Expenses recorded in a public deed or in a private contract , as occurs when we transfer a business premises.
Bank charges. Bank charges (card fees, commissions, etc.) are reflected in the corresponding statement and this justification is sufficient to be able to deduct them.
Let's think, for example, about financial expenses. The bank statement that shows them is enough to make the deduction. But there are other expenses that should be taken into account.
Deductible expenses without invoice
The expenses that we can deduct without needing an invoice (although we do need a receipt) are:
Salaries and social security . Salaries are justified with a copy of the pay slip signed by the employee or a bank transfer identifying the recipient, the period and the amount. Social phone number in new zealand security is justified with a bank charge or a bank transfer stamped by the bank.
Insurance premiums. Insurance premiums are justified by the bank statement showing the charge and the policy where it can be verified that the insurance is linked to our economic activity.
Self-employed fee . Justified by bank charge or bank-stamped report.
Tax-deductible taxes : the property tax (IBI) of the premises in which we carry out our activity, the tax on economic activities (IAE) and other non-state taxes and surcharges and state rates, surcharges and contributions. Neither penalties nor surcharges for enforcement or for late filing of tax returns will be deductible.
Expenses incurred in foreign countries . Expenses such as online purchases are not always recorded on an invoice, but rather on an equivalent document or receipt. The Tax Agency is not usually very demanding in this regard, unless the amount is high, in which case you should try to ensure that the document contains the details of the purchase as explicitly as possible.
Expenses recorded in a public deed or in a private contract , as occurs when we transfer a business premises.
Bank charges. Bank charges (card fees, commissions, etc.) are reflected in the corresponding statement and this justification is sufficient to be able to deduct them.