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V0221-24 ·28 February 2024 ·consulta-vinculante Medium impact
Tax

Repair invoices must include tax address; VAT is non-deductible if leasing is exempt

A taxpayer queried the validity of repair invoices featuring a non-tax address and the deductibility of VAT on materials paid by card. The DGT clarified that invoices must state the tax address and that VAT cannot be deducted if the residential leasing activity is exempt.

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2024-02-28PublishedPublished 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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