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V0091-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Invoices must be issued to the legal recipient of services, not to the party making the actual payment

A query was raised regarding whether invoices for content creation services should be issued to the platform or to the company making the payment. The DGT ruled that the invoice must be addressed to the legal recipient obligated to pay under the contract, regardless of who makes the actual payment.

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2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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