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V2043-22 ·22 September 2022 ·consulta-vinculante Medium impact
Tax

Advance payment for hotel bookings triggers VAT accrual and the obligation to issue an invoice

A hotel company has enquired whether it is correct to issue an invoice for the total amount upon booking and subsequently issue a zero-value invoice at the end of the stay. The DGT has ruled that the booking payment constitutes an advance payment subject to VAT, which necessitates the issuance of an invoice at that time.

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2022-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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