Skip to content
V0084-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Obligation to issue invoice for each advance payment in renovation works

The DGT confirms that VAT arises upon receipt of payment for services rendered, and contractors must issue an invoice for each advance payment received.

In 6 key points

How it affects those involved

Contractors in renovation projects must issue invoices for every advance payment received, with VAT accruing at the time of payment.

Lifecycle

2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact