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V2496-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

Universities must issue invoices if requested by the recipient for tax purposes

A master's student requested an invoice from her university after making a payment, but the institution refused. The DGT ruled that although exempt education does not mandate an invoice, there is an obligation to issue one if the recipient requests it to exercise tax-related rights.

In 5 key points

How it affects those involved

This ruling clarifies that even when educational services are exempt from VAT, institutions must comply with invoice requests to allow students to exercise their tax rights.

Lifecycle

2019-09-17PublishedPublished 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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