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A self-employed architect seeks guidance on the mandatory information to include in an invoice for services related to a property in Russia. The Directorate General for Taxes (DGT) clarifies that the transaction is not subject to VAT and details the specific invoicing requirements.
Cuestión planteada Solicita le sea confirmado acerca de las implicaciones que tiene la no sujeción en lo que se refiere a las menciones obligatorias en la factura que en su caso deba expedir.
Los servicios de arquitectura relacionados con bienes inmuebles se consideran realizados en el lugar donde se ubica el inmueble. Si el inmueble está fuera de la Comunidad, la prestación no está sujeta al IVA en territorio español. La factura debe incluir todos los requisitos legales excepto el tipo impositivo y la cuota, sin necesidad de incluir una mención expresa sobre la no sujeción.
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