Doctrine by topic · DGT Observatory

Creditor: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2026

Current position

The recipient of the transaction is the person who holds the position of creditor in the legal relationship and is obliged to pay the consideration. This condition is independent of who makes the material payment of the invoice. In the absence of contractual clarity, the recipient is identified as the person who, according to the Law, has the obligation to make said payment.

The DGT's position remains constant throughout the analyzed sequence. The criterion always focuses on the creditor position and the legal obligation to pay, with no substantial variations in the definition of the recipient from 2014 to 2026.

Analysis based on 8 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V0777-22 11 Apr 2022

Salaries credits received in insolvency proceedings are not exempt from IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoprocedimiento concursalexenciónimputación temporalautoliquidación complementaria LIRPF — Ley 35/2006 del IRPF art. 17LIRPF — Ley 35/2006 del IRPF art. 14.1
Affects CompanyExpat · Non-residentIndividual
V3022-18 23 Nov 2018

Invoices must be issued to the party legally liable for the payment

SG de Impuestos sobre el Consumo
destinatario de la operaciónobligación de pagofactura rectificativasujeto pasivoprestación de servicios LIVA — Ley 37/1992 del IVA art. 164.3LIVA — Ley 37/1992 del IVA art. 88.1
Affects CompanyExpat · Non-residentIndividual

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