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V0828-22 ·19 April 2022 ·consulta-vinculante Medium impact
Tax

Airlines must issue invoices if the recipient is a business or professional acting as such

A company inquired whether an airline was required to issue an invoice for an international flight from Buenos Aires to Barcelona after receiving only a receipt. The DGT ruled that, although the transport service is exempt from VAT, there is an obligation to issue an invoice if the recipient is a business or professional acting in that capacity.

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2022-04-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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