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V2639-24 ·26 December 2024 ·consulta-vinculante Medium impact
Tax

Universities must be named as the invoice recipient if they are liable for the payment of services

A lecturer has enquired as to who should be named as the recipient on travel expense invoices that the university will subsequently reimburse. The Directorate-General for Taxes (DGT) has ruled that the recipient must be the party legally liable for the payment, regardless of who makes the actual material payment.

In 6 key points

How it affects those involved

This clarification ensures consistency in VAT compliance by distinguishing between the person making the payment and the entity legally responsible for the expense.

Lifecycle

2024-12-26PublishedPublished 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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