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V0175-24 ·20 February 2024 ·consulta-vinculante Medium impact
Tax

A management entity may issue transport invoices on behalf of municipalities and issue summary invoices

A City Council has enquired whether a management entity for a mobility platform can issue invoices for municipal transport services and whether the use of summary invoices is permitted. The DGT has ruled that the management of invoicing may be delegated to third parties and that transactions from the same month may be grouped together.

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Lifecycle

2024-02-20PublishedPublished 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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