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V1591-18 ·8 June 2018 ·consulta-vinculante Medium impact
Tax

Single invoice permitted by itemising taxable and exempt service bases

A geriatric residence enquired whether it must issue separate invoices or a single invoice with two distinct tax bases for its accommodation services (taxable) and healthcare services (exempt). The DGT ruled that a single invoice may be used, provided the tax bases are itemised and the relevant exemption is specified.

In 6 key points

How it affects those involved

This ruling provides administrative simplification for healthcare and residential providers, allowing for consolidated billing as long as tax bases are clearly distinguished.

Lifecycle

2018-06-08PublishedPublished 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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