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V0390-22 ·28 February 2022 ·consulta-vinculante Medium impact
Tax

Expenses paid on behalf of end customers cannot be included as disbursements in the dealer's invoice

A management agency inquired whether fees and taxes paid on behalf of end customers could be invoiced to the dealer as disbursements. The DGT ruled that invoices must be issued to the actual recipients of the services rather than to the dealer.

In 6 key points

How it affects those involved

This ruling clarifies that businesses cannot use the disbursement mechanism to pass on costs that should be directly invoiced to the end user, ensuring tax compliance regarding the true recipient of the service.

Lifecycle

2022-02-28PublishedPublished 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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