Repairs to the Transformer

Attached is the bill for the repairs to the Transformer, as mentioned in an earlier post.
As usual, just left click on the image to view it full size.

Not being an accountant, I do not claim to understand how the figures have been arrived at, however there seems no mention of I.V.A (VAT) and he has been paid with two cheques Al Portador (cash) in the amount of 2661.50 Euro each.

With regards to I.V.A, my understanding has always been that Mi Sol is not allowed to reclaim this tax, although we are obliged to pay it. I intend to speak to the Administrators next week to clarify the situation.