Identificación del proveedor a efectos de la deducción en el impuesto sobre el valor añadido

Abstract

What role does the identification of the supplier play for the purposes of being able to deduct the amounts accrued, in the declaration of the taxpayer, who has received the goods or services? Case law has distinguished between the supplier's identification on the invoice, which is a formal requirement for the receiver to make the deduction, and the supplier's identity, because his status as a taxpayer is a material requirement of the right to deduct, on VAT.