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V0141-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

Obligation to issue invoices for amounts received as accommodation reservations

A hotel company has enquired whether it must issue invoices for payments received as reservations and whether these must include customer details. The DGT has ruled that advances are subject to VAT and must be documented with an invoice.

In 6 key points

Lifecycle

2023-02-06PublishedPublished 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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