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V1390-22 ·14 June 2022 ·consulta-vinculante Medium impact
Tax

Issuance of certificates of suitability by a Professional Association is subject to VAT and requires invoicing

A professional association has enquired whether issuing certificates of suitability to a Provincial Council is subject to VAT and if an invoice must be issued. The DGT has ruled that the activity is subject to the tax and that there is an obligation to issue an invoice.

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2022-06-14PublishedPublished 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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