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V2969-14 3 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Consultant must invoice the end customer for the resale of services carried out in its own name

A company has requested clarification on who should invoice the end customer in a business model involving the purchase of services from suppliers for subsequent resale via vouchers. The DGT has determined that, as the consultant acts in its own name, there are two independent service provisions.

The question raised

Who shall issue the invoice, where applicable, to the end customer.

The DGT's ruling

As the taxpayer acts in their own name when acquiring a service for resale, two independent services are produced: that of the provider to the taxpayer and that of the taxpayer to the end customer. Therefore, the provider must invoice its services to the taxpayer, and the latter is obliged to issue the invoice to the end customers.

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