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An individual purchased a voucher in Ireland to redeem it for a car rental in Spain, but both entities refused to issue an invoice. The DGT clarifies that if the issuer acts on their own behalf, it is a univalent voucher and they must issue the invoice; if they act on behalf of another, the obligation lies with the service provider.
Cuestión planteada Tributación de la operación en el Impuesto sobre el Valor Añadido, así como conocer de quién es la obligación de expedirle la factura.
Si el emisor del bono actúa en nombre propio, se trata de un bono univalente y la obligación de emitir la factura recae sobre dicha entidad emisora. Si la entidad emisora actúa en nombre y por cuenta de otra, la obligación de emitir la factura es de la empresa que presta efectivamente el servicio. El proveedor del servicio no debe repercutir el IVA al tenedor del bono en el momento del canje, ya que este ya lo soportó al adquirir el bono.
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