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V1573-24 26 June 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · destinatario de la operación

Invoicing cannot be split proportionally based on payments made by the insurer and the insured for the same service

A client inquired whether a workshop could issue two separate invoices (one to the insurer and another to the insured) for a vehicle repair. The DGT ruled that the invoice must be issued to the actual recipient of the service, as determined by the insurance contract, and prohibits separate invoicing based on the proportion of payments made.

The question raised

Cuestión planteada Si es correcta la emisión de dos facturas o el taller tendría que haber emitido una única factura por el trabajo realizado.

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