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V0580-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Issuing two receipts for a single timber transaction is incorrect; a single receipt must be issued for the total amount

A public entity inquired whether it was valid to issue two separate receipts for a single timber disposal operation involving the same recipient. The DGT ruled that this is incorrect and that a single receipt must be issued for the total amount of the transaction.

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2024-04-09PublishedPublished 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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