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V1765-25 30 September 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · destinatario de la operación

Recipient of visa invoice must be the architect member unless acting on behalf of university

An architects' college asks whether it can bill a public university paying for a project visa. The DGT replies that the recipient is the party with legal payment obligation, usually the member.

The question raised

Question raised: Whether the invoices for the aforementioned services may be issued by the applicant directly in the name of the public university for which the aforementioned architect works.

The DGT's ruling

The recipient is the party performing the operation and holds the position of creditor in the legal relationship. If the professional association member is the party liable for payment, the invoice must be issued in their name, even if the university makes the payment. If the professional acts on behalf of the university due to professional association regulations, the professional must be recorded, and the mention of the entity under whose employment they act must be added as the recipient.

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