- A hotel company issues a invoice for the full amount of the stay when customers make a reservation
- After the customers finish their stay without receiving any additional services, a new invoice with zero amount is issued
- Amounts received for reservation of accommodation services are considered as payments in advance and are subject to VAT
- The hotel company must issue an invoice at the time of reservation and payment of the stay
- If no additional services are received by the customer after the stay, it may not be necessary to issue a new invoice for tax purposes
Source: www2.agenciatributaria.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
