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V2639-24 26 December 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · destinatario de la operación

Universities must be named as the invoice recipient if they are liable for the payment of services

A lecturer has enquired as to who should be named as the recipient on travel expense invoices that the university will subsequently reimburse. The Directorate-General for Taxes (DGT) has ruled that the recipient must be the party legally liable for the payment, regardless of who makes the actual material payment.

The question raised

Who must appear as the recipient of the invoices corresponding to the expenses paid by the applicant and which will be reimbursed by the university.

The DGT's ruling

The recipient of the transaction is the natural or legal person obligated to the taxable person to make the payment of the consideration, regardless of who makes the actual payment. If the university is the person obligated to pay and the professor only receives the service due to their employment relationship, the university is the recipient. In that case, the travel agency must issue a corrective invoice with the university's details.

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