Doctrine by topic · DGT Observatory

Obligation to Issue Invoices: 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 50 rulings · 2015–2026

Current position

Under the equivalence surcharge regime, there is no general obligation to issue an invoice, unless the recipient is an entrepreneur or professional or it is required for the exercise of tax rights. When there is an obligation to issue an invoice, the computer systems used must comply with the technical requirements of the Regulation on computer or electronic systems and programs that support billing processes (RSIF). Operations excepted from the obligation to invoice are excluded from the objective scope of said Regulation.

The DGT's position remains constant regarding the distinction between the obligation to invoice and the application of the Computer Systems Regulation. Recent rulings clarify that the lack of an obligation to issue an invoice exempts compliance with the technical requirements of the RSIF. It is confirmed that the equivalence surcharge regime limits the issuance of invoices to specific cases involving entrepreneur or professional recipients.

Turning points

  1. V2638-24

    Clarifies that the billing computer systems regulation does not apply to those in the equivalence surcharge regime when there is no obligation to issue an invoice.

  2. V0819-26

    Establishes that operations excepted from the obligation to invoice according to the ROF are excluded from the objective scope of the Regulation on computer and electronic systems and programs (RSIF).

Analysis based on 47 of 50 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V5168-26 15 Jul 2026

Psychological services: invoicing required for exempt sessions

SG de Impuestos sobre el Consumo
exención sanitariafactura simplificadaservicios prestados por vía electrónicaasistencia psicológicaobligación de facturar LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V0839-26 20 Apr 2026

School transport services by a UTE are VAT liable

SG de Impuestos sobre el Consumo
sujeción al impuestosubvención vinculada al preciocontraprestacióndistorsión de la competenciatipo reducido LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V0819-26 13 Apr 2026

Exempt operations excluded from RSIF scope

SG de Tributos
obligación de facturarsistemas informáticos de facturaciónexención de facturaregistros de facturaciónreglamento de obligaciones de facturación RD 1007/2023 (RSIF)RD 1619/2012 (ROF)
Affects CompanyExpat · Non-residentIndividual
V0227-26 4 Feb 2026

New and used pallet deliveries are separate taxable operations

SG de Impuestos sobre el Consumo
entrega de bienesbase imponiblehecho imponiblerectificación de la base imponibleenvases y embalajes LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 4.Dos
Affects CompanyExpat · Non-residentIndividual
V2581-25 19 Dec 2025

Mortgage search service for builders subject to 21% VAT

SG de Impuestos sobre el Consumo
prestación de serviciospago por tercerotipo generalobligación de facturarautopromoción LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V2638-24 26 Dec 2024

Facturing systems required only where invoicing obligation exists

SG de Impuestos sobre el Consumo
recargo de equivalenciasistemas informáticos de facturaciónfactura simplificadaobligación de facturarverifactu LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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