The issuance of an invoice for the provision of a sporadic and small amount service It can generate doubts as to whether it is necessary to register in the Census of Entrepreneurs and Hacienda professionals. In Spain, To determine if an operation is subject to value added tax (IVA) It is necessary to consider whether the service provider is a businessman or professional who performs the activity with a regular or occasional character in the development of their business or professional activity.
Should this bill be issued?
If the service provided is punctual and isolated, And the provider has no intention of intervening in the production of goods or services, Then you will not be subject to VAT. In this case, It is considered that a business or professional activity is not being carried out subject to VAT.
It should be noted that, regardless of whether it is a punctual or continuous activity, In any case, It will always be necessary to comply with the tax obligations in relation to the income tax of the personphysical s (IRPF). In addition, It will be necessary to register in the Census of Entrepreneurs and Professionals of the Treasury.
If you have doubts about your tax obligations related to the Value Added Tax or the Income Tax of natural persons, In Vázquez and Manchón we are at your disposal to help you To understand how they work and if you can benefit from any exemption or reduction in your particular situation. Contact us to receive personalized advice and adapted to your needs.
