Children of elderly people who live in nursing homes and contribute to the payment of the monthly fee can request that the invoice be issued with their NIF, for the amount corresponding to the part they support.
The tax issue was raised to the Tax and Customs Authority (AT) by a Residential Structure for the Elderly (ERPI) that wanted to know if it was possible to issue an invoice to each of the children of a user, for the part assumed by them in the monthly household payment.
Until now, says the request for binding information sent by ERPI, the total amount has been billed “always in the name of the user”, adding, however, that it has been questioned “regarding the part assumed by the children, since the “The user does not have income to cover the amount of the charge paid monthly.”
In AT’s response, released this Monday, it is stated that the invoice proving the provision of the services “must be issued to the respective recipient of the services provided”, and “in the event that the user does not contractually coincide with the recipient of the services, totally or partially, An invoice must be issued, in the name and with the NIF of each person, for the value of the charge actually borne.”.
Source: Observadora
