Skip to content
V1235-23 ·10 May 2023 ·consulta-vinculante Medium impact
Tax

Right to charge VAT expires one year after accrual, unless voluntarily accepted by the recipient

A query was raised regarding whether a court agent (procurador) can charge VAT on an invoice issued in 2022 for services provided in 2012, and whether disbursements (suplidos) must include the tax. The DGT ruled that the right to charge VAT expires one year after the accrual date and that disbursements are not subject to VAT provided they meet specific requirements.

In 6 key points

Lifecycle

2023-05-10PublishedPublished 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