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V0161-23 6 February 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura recapitulativa

Recapitulative invoices may be issued to group transactions for the same recipient within a calendar month

A gym company inquires whether it may issue recapitulative invoices for its online sales. The DGT responds that it is possible to group different transactions from the same calendar month for the same recipient, respecting the regulatory issuance deadlines.

The question raised

Question posed: Possibility of issuing recapitulative invoices for the consulted transactions.

The DGT's ruling

It is possible to include in a single invoice different transactions carried out on different dates for the same recipient, provided they have been performed within the same calendar month. These invoices must be issued, at the latest, on the last day of the calendar month or, if the recipient is an entrepreneur or professional, before the 16th day of the month following the accrual. Transactions for different recipients cannot be grouped in a single recapitulative invoice.

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