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A natural person carrying out economic activities in a commercial premises asks whether they may use said premises as the address on their invoices. The DGT rules that they may indicate the location where the activity is carried out.
Cuestión planteada Si en las facturas que emita puede consignar como domicilio profesional dicho local de actividad en vez de su vivienda habitual.
El domicilio que debe constar en las facturas expedidas por una persona física que desarrolla una actividad es el correspondiente al lugar donde se desarrolla dicha actividad y no el de su residencia habitual. No obstante, también puede hacer constar su residencia habitual en las facturas si lo considera conveniente.
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