Inversión del sujeto pasivo is a VAT mechanism in which the recipient of the transaction, rather than the party issuing the invoice, is the one who declares and pays the corresponding VAT. It applies, among other cases, to certain construction services, purchases from suppliers not established in Spain, and specific business to business transactions.
The invoice is issued without VAT added, with an explicit note stating that reverse charge applies, and it is the recipient who self-assesses it in their own Modelo 303.
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