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V0084-26 20 January 2026 · SG de Tributos Criterion in force
IVA · prestación de servicios

Obligation to issue invoice for each advance payment in renovation works

The DGT confirms that VAT arises upon receipt of payment for services rendered, and contractors must issue an invoice for each advance payment received.

The DGT's ruling

Renovation works that do not have the purpose of construction or rehabilitation are considered supplies of services. In these operations, VAT is accrued at the time of total or partial collection of the price for the amounts actually received. Therefore, in the event of advance payments, the contractor is obliged to issue and deliver the corresponding invoice.

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