Skip to content
Back to index
V0012-19 3 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · destinatario de la operación

Invoices for issuing copies must be addressed to the end client, not the intermediary notary

A notary consulted on whom to invoice when another notary requests copies on behalf of a client. The DGT ruled that the invoice must be addressed to the client, as they are the actual recipient of the service.

The question raised

Determination of the recipient of the transactions to whom the corresponding invoice must be issued.

The DGT's ruling

The recipient of the transaction is the party holding the position of creditor in the legal relationship with the professional. In this instance, the service of issuing copies is provided directly to the end client, whereas the notary performing the request acts as a mediator. Therefore, the obligation to invoice falls upon the client requesting the copy on their behalf.

Book your free first meeting