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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An architects' association asked whether it could invoice visa services directly to client companies that pay the fee. The DGT ruled that the recipient must be the professional member, as they are the party liable for payment to the Association, unless the professional is acting on behalf of a company.
This ruling clarifies the correct invoicing procedures for professional associations, ensuring that VAT compliance is maintained by identifying the correct recipient of the service.
The tax team reviews your specific situation.
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