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The query concerns the requirements for invoices when a client requests to use a different address. The DGT responds by detailing the legal content requirements and defining who must be listed as the recipient.
Cuestión planteada Requisitos de las facturas.
Las facturas deben cumplir con los requisitos de forma y contenido establecidos en la Ley del IVA y el Reglamento de facturación. El destinatario de la operación es aquel que ocupa la posición de acreedor en el vínculo jurídico con el prestador del servicio. En caso de duda contractual, se considerará destinatario a quien esté obligado por Derecho a efectuar el pago de la contraprestación.
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