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V2271-25 ·25 November 2025 ·consulta-vinculante Low impact
Tax

Invoices issued by third parties may be excluded from RSIF if specific conditions are met

The DGT confirms that sales made through a digital platform issuing invoices on behalf of the seller may be excluded from the RSIF if the conditions for third-party invoice issuance and maintenance of VAT records are met.

In 6 key points

Lifecycle

2025-11-25PublishedPublished 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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