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V0828-22 19 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Airlines must issue invoices if the recipient is a business or professional acting as such

A company inquired whether an airline was required to issue an invoice for an international flight from Buenos Aires to Barcelona after receiving only a receipt. The DGT ruled that, although the transport service is exempt from VAT, there is an obligation to issue an invoice if the recipient is a business or professional acting in that capacity.

The question raised

Whether the airline is obliged to issue an invoice to the applicant.

The DGT's ruling

The transport of passengers with origin or destination outside the scope of VAT is subject to but exempt from this tax. Nevertheless, entrepreneurs or professionals are obliged to issue an invoice for their provision of services, including exempt ones. If the recipient is an entrepreneur or professional acting as such, the airline must issue an invoice. The form of the invoice will depend on whether the airline is established in the territory of application of the tax or not.

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