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V0734-21 ·26 March 2021 ·consulta-vinculante Medium impact
Tax

Business premises may be used as the address on invoices instead of the primary residence

A natural person carrying out economic activities in a commercial premises asks whether they may use said premises as the address on their invoices. The DGT rules that they may indicate the location where the activity is carried out.

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2021-03-26PublishedPublished 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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