Skip to content
V2937-18 ·14 November 2018 ·consulta-vinculante Medium impact
Tax

Recipient of urbanisation invoices depends on who bears the costs relative to the buyer

A query was made regarding who should be named as the recipient in invoices for urbanisation services issued by a Compensation Board. The DGT ruled that the recipient is the creditor of the payment obligation, distinguishing between cases where the developer bears the costs and cases where these are transferred to the purchasers.

In 6 key points

Lifecycle

2018-11-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact