Doctrine by topic · DGT Observatory

Invoicing: 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

Stable position Low confidence 24 rulings · 2014–2026

Current position

Invoicing must comply with the requirements of the Invoicing Regulation when the transaction is subject to IVA (Value Added Tax). In the electricity sector, invoices issued by the National Energy Commission on behalf of distributors and producers are excluded from the scope of the RSIF. For all other operations that do not fall within said exclusions, the corresponding invoicing regulations must be complied with.

The sequence does not show a doctrinal evolution on a single concept, but rather addresses different and heterogeneous factual scenarios. Topics have been addressed ranging from the re-invoicing of expenses and the status of an entrepreneur to specific exemptions in authorship services or musical performances. There is no trajectory of change or refinement, but rather a dispersion of criteria across different areas of invoicing.

Analysis based on 24 of 24 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

22
V0306-22 17 Feb 2022

E-commerce platforms provide intermediation services to sellers

SG de Impuestos sobre el Consumo
intermediaciónbase imponibleprestación de servicioscomisiónfacturación LIVA — Ley 37/1992 del IVA art. 11.2.15ºLIVA — Ley 37/1992 del IVA art. 78
Affects CompanyExpat · Non-residentIndividual
V1367-20 12 May 2020

Income from teaching courses and lectures may be classified as business income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorendimientos de actividades económicasordenación de medios de producciónfacturaciónimpartición de cursos LIRPF — Ley 35/2006 del IRPF art. 17.2.cLIRPF — Ley 35/2006 del IRPF art. 17.3
Affects CompanyExpat · Non-residentIndividual

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