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V0175-26 30 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · exención de iva

Obligation to issue invoices for psychotechnical assessment services exempt from VAT

A psychotechnical assessment association asks whether it must issue invoices and if they must be electronic. The DGT responds that, as these services are VAT-exempt, an invoice is required, and currently electronic invoicing is not mandatory between businesses, except when dealing with public authorities.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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