Simplified receipts vs full invoices: what you can deduct in Spain

Not all pieces of paper you get when you pay are equal. And the difference can cost you money.

Full invoice (factura completa)

A full invoice includes:

• Invoice number
• Issue date
• Supplier's NIF (tax ID)
• Buyer's NIF (yours)
• Description of the service or product
• Taxable base
• VAT rate and amount
• Total

With a full invoice you can deduct VAT on your Modelo 303 and the expense on income tax (IRPF).

Simplified receipt (ticket simplificado)

A simplified receipt (what you get at the supermarket, gas station, or restaurant) includes:

• Supplier's NIF
• Date
• General description
• Total with VAT included

But it doesn't include your NIF as buyer. This means:

• You cannot deduct VAT from a simplified receipt
• You can deduct the expense on income tax (IRPF) if it's a justifiable business expense

When to ask for a full invoice

Always ask for a full invoice when:

• The amount exceeds €400
• You need to deduct VAT
• It's a recurring expense with the same supplier (it will accumulate toward Modelo 347)

At restaurants, gas stations, and supply stores you can ask for an invoice on the spot. You just need to provide your NIF.

How SinTrámite handles it

SinTrámite automatically distinguishes between full invoices and simplified receipts. When you capture a document:

• If it has a buyer NIF that matches yours → Full invoice (VAT + income tax deduction)
• If it doesn't have a buyer NIF → Simplified receipt (income tax only)
• If the buyer NIF doesn't match yours → it flags it for review

So you know exactly what you can deduct before sending it to your accountant.