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V1636-23 9 June 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · domicilio fiscal

The address to be stated on received invoices must be the tax address

A landlord inquired which address should appear on repair invoices if it differs from their tax address. The DGT ruled that the address to be stated is the tax address registered in the census.

The question raised

Cuestión planteada 1.- Domicilio que se debe hacer constar en las facturas recibidas a efectos del Impuesto sobre el Valor Añadido.

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