Skip to content
V0661-22 ·25 March 2022 ·consulta-vinculante Medium impact
Tax

Requirements for VAT deduction on project endorsement invoices issued to a professional

An architecture firm inquired whether it could deduct VAT from project endorsement invoices issued by a Professional Association in the name of one of its partners (a surveyor) rather than in the company's name. The DGT ruled that, to claim a VAT deduction, the invoice must correctly identify the company as the recipient of the service.

In 6 key points

Lifecycle

2022-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact