Frequently asked questions in relation to VAT on property rentals

There is no obligation to issue an invoice unless the transaction is addressed to another business, a legal entity (Foundation, Association) or a Public Administration.

It must also issue an invoice if the recipient, being an individual, so requires for the exercise of any right of a tax nature or when it derives from other regulations (for example, consumer and user protection).

In these cases, you must issue a complete invoice, which identifies the client.