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Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
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Special regimes for individuals and digital assets.
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Employment relations, mobility and regulatory protection.
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Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
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Incorporation, incentives and business acceleration.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The inquirer asks whether it is valid to issue paper invoices and subsequently send an electronic file containing the information to the recipient. The DGT clarifies that a paper invoice that is scanned, sent, and received via email can be considered an electronic invoice.
Cuestión planteada Validez del sistema de expedición de facturas.
Las facturas pueden expedirse en papel o formato electrónico, siempre que se garantice la autenticidad, integridad y legibilidad. Una factura emitida originalmente en papel que sea digitalizada y recibida en formato electrónico tendrá la consideración de factura electrónica. Para que sea válida como tal, el destinatario debe haber dado su consentimiento previo.
Partner-attended · reply within 24 business hours
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