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V2498-16 ·8 June 2016 ·consulta-vinculante Medium impact
Tax

The recipient of the urbanisation invoice is the party holding the creditor position in the legal obligation to pay

A query was made regarding who should be named as the recipient on an invoice for urbanisation services issued by a compensation board. The DGT ruled that the recipient is the party holding the creditor position in the legal relationship and is obligated to pay the consideration.

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2016-06-08PublishedPublished 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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