Skip to content
V3022-18 ·23 November 2018 ·consulta-vinculante Medium impact
Tax

Invoices must be issued to the party legally liable for the payment

A driving school inquired whether it should invoice the student or the company that will hire the student as a driver. The DGT ruled that the recipient is the creditor of the payment obligation, regardless of who makes the actual payment.

In 6 key points

How it affects those involved

This clarification ensures tax compliance by establishing that the legal obligation to pay determines the invoice recipient, rather than the source of funds.

Lifecycle

2018-11-23PublishedPublished 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