An invoice in someone else’s name
If the invoice is in someone else’s name, the expense is not yours. Do not record it in your activity to make it fit. The document has to identify who bears the cost.
Who the document names
An activity expense is justified in your name, or in the company’s name if the company is the holder. An invoice for a relative, a partner in a personal capacity or a friend does not become your expense because you paid it or photographed it.
- The name on the invoice matters.
- Paying it does not change the holder.
- Do not force it into your books.
What to do with that paper
Ask the issuer for an invoice in your name if the cost belongs to your activity. Until then, do not enter it as your expense. The general test is in deductible expenses.
Common questions
Can I deduct an invoice in someone else’s name?
No. It is not your expense. Do not record it as yours so that it fits the activity.
What if I paid it?
Paying it does not change the name on the document. Ask for an invoice in your name if the cost belongs to your activity.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.