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V3091-17 28 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura completa

Mediation services exceeding €400 require the issuance of a full invoice

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.

The question raised

Legal requirements that an invoice must meet and the possibility for the inquirer to claim the issuance of a correct invoice in the event that the one issued suffers from any defect or omission.

The DGT's ruling

Entrepreneurs or professionals must issue full invoices containing the minimum content required by Article 6 of the Invoicing Regulations when the amount exceeds 400 euros, unless it falls under the simplified invoice cases provided for in Article 4.2 of the Regulations. If the invoice does not comply with the requirements, the recipient may file an economic-administrative claim to obtain its rectification.

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