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V3789-16 8 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · factura simplificada

Motorway concessionaires must issue toll invoices before the 16th of the following month

A transport company has enquired whether motorway concessionaires are exempt from the obligation to invoice if they lack toll user data before the legal deadlines. The DGT has clarified that the obligation to invoice remains and must be fulfilled in accordance with the deadlines set out in the Invoicing Regulations.

The question raised

Deadline for the issuance of invoices by concessionaire entities.

The DGT's ruling

The concessionaire must issue an invoice before the 16th day of the month following the accrual of the transaction or, in the case of summary invoices, before the 16th day of the month following the month in which the transactions were carried out. Toll operations may be documented through simplified invoices, but the recipient has the right to demand a full invoice for deduction purposes. The existence of regulatory deadlines does not exempt the taxable person from their obligation to invoice once such deadlines have passed.

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