Invoices Issued in Bilbao for the Sopelana Works

The case's tax file closes where tax files should close: in the numbers. These are verifiable invoice by invoice.

The document

• Series of invoices for the Sopelana works (Bilbao), headed by invoice No. 01, of 22 November 2011 — concept: construction works in Sopelana, Vizcaya, 48600.
• Invoiced volume of the works: around 460,000 euros, between 2011 and 2013, with the tax ID and the address the Administration claimed it could not locate (A.65).

The complete arithmetic

• Sopelana works (this annex): ~€460,000.
• Villajoyosa works, expert-certified (A.49): ~€674,000.
• Attested construction expenses: ~€1,200,000.
• Associated VAT borne: ~€230,000 — requested and never refunded (A.42, A.46).

Against this, the "debt" enforced: ~125,000 euros, assessed without computing costs and judicially validated with the creditor's own reports (A.48, A.57).

The sign of the balance

If the figures of the invoices are true — and they are commercial documents with addressees, physical works and banking records —, the balance between this citizen and the Spanish Treasury has the opposite sign to that of the file: he was not the debtor; he was the creditor. On that reversed balance, attachment was carried out in two countries, justice was denied and a family was evicted (A.41, A.55).

How to verify it

Add up the Sopelana invoices, add the Villajoyosa certificate, apply the VAT rate in force and compare the result with the enforced debt. Four calculator operations. The whole case, in its tax dimension, is audited in an afternoon — and no one with the power to do it did.