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V2748-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

Motorway concessionaires must issue invoices even if statutory deadlines have passed

A company enquired whether a motorway concessionaire could refuse to issue an invoice by claiming the legal issuance period had expired. The DGT ruled that the expiry of statutory deadlines does not exempt the obligated party from their duty to invoice.

In 6 key points

How it affects those involved

This ruling clarifies that administrative delays or the passing of legal timeframes do not absolve companies of their obligation to issue invoices, ensuring tax compliance and the continuity of the right to deduction.

Lifecycle

2017-10-25PublishedPublished 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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