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Invoice: 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 42 rulings · 2014–2026

Current position

For a document to be considered an invoice, it must comply with the minimum requirements demanded by the Invoicing Regulations, without the specific designation of 'invoice' being necessary. In exempt operations, the invoice must include an indication of the exemption or the regulation that supports it. In specific cases such as the sale of fluorinated gases, it is mandatory to record the type of gas and the quantity in kilograms. Amounts may be expressed in any currency, but the tax amount must always be recorded in euros.

The DGT's position remains constant regarding the validity of documents that comply with regulatory requirements without the need to be called an 'invoice'. Throughout the rulings, refinements have been integrated regarding specific content requirements for exempt operations, the use of foreign currencies, and the information obligation in specific sectors such as fluorinated gases.

Turning points

  1. V2105-22

    Introduces the obligation to record in an invoice or certificate the type of gas and the quantity in kilograms for sales of fluorinated gases.

  2. V1060-26

    Clarifies that in exempt supplies there is no obligation to issue an invoice for the receipt of advances, except in the case of voluntary issuance.

Analysis based on 40 of 42 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0602-26 13 Mar 2026

Decimal places in prices and VAT rounding allowed

SG de Impuestos sobre el Consumo
redondeocuota tributariabase imponibledecimalesfactura LIVA — Ley 37/1992 del IVA art. 78LIVA — Ley 37/1992 del IVA art. 88
Affects CompanyExpat · Non-residentIndividual
V0484-26 3 Mar 2026

Supply charges not considered invoices

SG de Tributos
suplidosbase imponiblenota de cargomediaciónfactura LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V0454-24 19 Mar 2024

Transfer of business assets without staff or premises is subject to VAT

SG de Impuestos sobre el Consumo
unidad económica autónomarecargo de equivalenciamera cesión de bienespatrimonio empresarialderecho a la deducción LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.2
Affects CompanyExpat · Non-residentIndividual
V1922-23 5 Jul 2023

Requirements for VAT deduction on homeowners' association expenses

SG de Impuestos sobre el Consumo
derecho a la deduccióndocumento justificativocomunidad de propietariosrepercusión directaregla de prorrata LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 5.Uno
Affects CompanyExpat · Non-residentIndividual
V1805-22 29 Jul 2022

No obligation to state IRPF retention on invoices

SG de Impuestos sobre la Renta de las Personas Físicas
retencióningreso a cuentafacturarendimientosobligación de retener Reglamento del Impuesto sobre la Renta de las Personas FísicasLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0651-22 25 Mar 2022

No mandatory to include vehicle plate in fuel invoice for VAT deduction

SG de Impuestos sobre el Consumo
deducción de cuotasfacturaafectación a la actividadsuministro de carburanterequisitos de facturación LIVA — Ley 37/1992 del IVA art. 164.1.3LIVA — Ley 37/1992 del IVA art. 92
Affects CompanyExpat · Non-residentIndividual
V2128-21 19 Jul 2021

Matrícula not required on fuel invoices for VAT deduction

SG de Impuestos sobre el Consumo
deducción de cuotasfacturasuministro de carburanteafectación a la actividadrequisitos de facturación LIVA — Ley 37/1992 del IVA art. 164.1.3LIVA — Ley 37/1992 del IVA art. 92
Affects CompanyExpat · Non-residentIndividual
V2127-21 19 Jul 2021

Matriculation not required on fuel invoices for VAT deduction

SG de Impuestos sobre el Consumo
deducción de cuotasfacturasuministro de carburanteafectación a la actividadrequisitos de facturación LIVA — Ley 37/1992 del IVA art. 164.1.3LIVA — Ley 37/1992 del IVA art. 93.4
Affects CompanyExpat · Non-residentIndividual

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