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V0950-26 ·29 April 2026 ·consulta-vinculante Medium impact
Tax

Se requiere NIF del destinatario en facturas de alojamiento, salvo que sean simplificadas de menos de 400 euros o autorizadas

Un hotel pregunta si puede emitir facturas simplificadas por reservas anticipadas al desconocer el NIF del cliente. La DGT responde que debe incluir el NIF en la factura ordinaria o usar la simplificada si no supera los 400 euros.

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2026-04-29PublishedPublished 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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