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An individual enquired about the requirements for an invoice regarding real estate mediation services and their right to claim if it is incorrect. The DGT clarifies that, if the amount exceeds €400 and the service is not exempt, a full invoice meeting all legal requirements must be issued.
Cuestión planteada Requisitos legales que ha de reunir una factura y posibilidad de que el consultante pueda reclamar la expedición de una factura correcta en el caso en que la emitida adolezca de algún defecto u omisión.
Los empresarios o profesionales deben expedir facturas completas con el contenido mínimo del artículo 6 del Reglamento de facturación cuando el importe supere los 400 euros, salvo que se trate de los supuestos de factura simplificada previstos en el artículo 4.2 del Reglamento. Si la factura no cumple los requisitos, el destinatario puede interponer una reclamación económico-administrativa para obtener su rectificación.
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