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V0986-18 17 April 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · operación no sujeta

Invoicing not mandatory for the transfer of outstanding research project balances

A foundation manages payments for research projects by charging a commission. A query was raised regarding whether it must issue an invoice for the transfer of remaining balances to the university.

The question raised

Obligation to issue an invoice documenting the amounts paid to the Foundation if it were to cease providing said service and there were outstanding payments to the research projects.

The DGT's ruling

The transfer of balances does not constitute consideration for the management service, and therefore it is an operation not subject to VAT. There is no obligation to issue an invoice for non-subject operations that do not affect the tax settlement mechanism. Management services are subject to VAT and must include VAT on the invoice.

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