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V1765-25 ·30 September 2025 ·consulta-vinculante Medium impact
Tax

Recipient of visa invoice must be the architect member unless acting on behalf of university

An architects' college asks whether it can bill a public university paying for a project visa. The DGT replies that the recipient is the party with legal payment obligation, usually the member.

In 6 key points

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2025-09-30PublishedPublished 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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