Quotes (presupuestos), invoices and paying without an invoice

Terms used

• Presupuesto — The presupuesto is a written quote for a job, stating the price and how long it stays valid.
• Factura — The factura is the official invoice for goods or work, showing the tax details of both sides.
• NIF — The NIF is the Spanish tax identification number of a person or company.
• IVA — IVA is Spain's value added tax, added to the price of most goods and services.
• Agencia Tributaria — The Agencia Tributaria is Spain's tax authority.

Key rules

• Quote: Get a written presupuesto first and accept it in writing; extra work needs your approval before it is done.
• Cash limit: You cannot pay 1,000 euros or more in cash to a business or professional; the 25% fine falls on both sides.
• Proof: A factura is not required for a warranty right, but without it you must prove the purchase some other way.
• Full invoice: Ask for a full factura with your name, NIF and address if you need to deduct the cost.

Get a written presupuesto before work starts

A presupuesto is a written quote. Ask for one before anyone starts work, and accept it in writing too. For repairs of vehicles and appliances, the quote must stay valid for at least 12 working days, unless the workshop gives a longer period. For other trades, such as reforms or removals, the validity is whatever the quote says. Read the date on it before you decide.

The final price should not be higher than the quote. If extra work comes up, the tradesperson needs your approval before doing it. Without it, they cannot charge more than the quote. A quote is normally free, unless you were told in advance that there is a fee, so ask before you accept a visit.

What a factura must show

A factura is the invoice. A full factura must show:

• the invoice number (and series) and the date of issue
• the date of the work, if it differs from the issue date
• the name or company name, NIF and address of both the tradesperson and you
• a description of the work or goods
• the taxable base, the IVA rate and the IVA amount, shown separately
• the total
• the reason for no IVA, if none is charged

A simplified invoice (a ticket-style receipt) is shorter. It shows the number, date, the issuer's name and NIF, a description, the tax rate (or a note that IVA is included) and the total. If you need to deduct the cost, for example as self-employed, ask for the full version with your details.

Special cases, such as business-to-business sales within the EU, add extra requirements.

What paying cash without an invoice costs you

You do not need a factura to have warranty rights. But without it you must prove the contract, the date and the price some other way. Bank or card records, a quote, emails or messages, a delivery note, a warranty card and photos can all help. A cash payment with no papers is hard to prove. It weakens any claim for repair, refund or damages, and the tradesperson may simply refuse or dispute it. A consumer arbitration board will ask for evidence.

Cash has a legal limit too. You cannot pay 1,000 euros or more in cash to a business or professional. The fine is 25% of the amount paid, and it falls on both you and the tradesperson. Related payments are added together, so splitting a bill does not help. Pay by bank transfer or card instead.

If you already paid too much in cash, you can avoid the sanction by reporting the payment to the Agencia Tributaria within 3 months. You must do it before you are notified of any proceedings.

Repair warranty

Repairs of vehicles and appliances carry a minimum guarantee of 3 months from delivery of the repaired item. Keep the repair order or receipt, because it is your proof.

The documents a tradesperson should give you are listed below, along with the questions people ask most often.

Timeline and deadlines

• Get a written presupuesto before work starts: Before you agree to any repair work; for vehicle and appliance repairs it must be valid for at least 12 working days unless the provider gives a longer period

• Decide and accept the quote in writing: Within the validity period stated on the quote

• Approve any extra work before it is done: Before the provider carries out anything beyond the accepted quote

• Report a cash payment to the Agencia Tributaria if you want to avoid a sanction: Within 3 months, and before you are notified of any proceedings

Documents a tradesperson should give you

• A written presupuesto (quote) before work starts. For vehicle and appliance repairs the workshop must offer one. It is free unless the workshop warns that it charges. It should name the business and you, describe the work, parts and labour, show the price with IVA (sales tax) and state how long it is valid.

• Your written acceptance of the quote before work begins. Anything not in the accepted quote needs your approval first.

• A factura (invoice) showing the invoice number, issue date, name, NIF (tax ID) and address of you and the business, a description of the work, the taxable base, the IVA rate and IVA amount separately, and the total. You can ask for one as a consumer. A simplified invoice is shorter but still shows the business NIF, description, total and whether IVA is included.

• A written warranty, with a repair order or receipt for repairs. Repairs of vehicles and appliances carry a minimum guarantee of 3 months from delivery of the repaired item.

• For electrical work, a certificado de instalación eléctrica (and boletín) issued by the authorised installer.

• For gas work, a certificado de instalación. For heating and hot water, a certificate of installation. Plumbing certificates follow regional rules, so ask your regional authority.

• For major works, the project and the certificado final de obra (certificate of completion). Structural defects carry a 10-year liability, 3 years for habitability defects and 1 year for finishing defects, counted from final acceptance of the works.

Paying without an invoice: what you lose

• You lose easy proof for warranty and complaints: Without a factura you must prove the contract, date and price some other way. The trader may refuse to honour the warranty or dispute the sale, and consumer arbitration will ask for evidence. A cash payment with no papers is hard to prove. Ask for a factura or receipt. If you still pay without one, keep the quote, emails, messages, photos and any bank record.

• Cash can be illegal and fined: You cannot pay 1,000 euros or more in cash to a business or professional. The fine is 25% of the amount paid and falls on both you and the trader. Pay by bank transfer or card. If you already paid in cash, you can avoid the fine by reporting the other party to the Agencia Tributaria within 3 months, before you are notified of any proceedings.

• Other consequences for you: Tax liability for not issuing the factura falls mainly on the trader, and you are not usually fined for that alone. But you cannot deduct anything, and the work may cause problems later if it is linked to a tax or housing procedure. Keep a proper factura for any work you may need to show to the town hall or tax office.

Frequently asked questions

How long is a presupuesto valid for a repair?

A written presupuesto for a vehicle or appliance repair must stay valid for at least 12 working days, unless the provider states a longer period. For other trades, such as removals or building work, the validity is whatever the quote says or you agree. Check the date on the quote before you decide.

Can the final price be higher than the presupuesto?

No, the final price cannot be higher than the quote unless you approved extra work in advance. Without your agreement, the provider cannot charge more than the quote. Ask for any extra charge to be agreed in writing before the work is done.

Can I still claim under warranty if I have no factura?

Yes, you can still claim, because a factura is not legally required to hold a warranty right, but you must prove the purchase some other way. A bank or card record, till receipt, quote, emails, WhatsApp messages, delivery note, warranty card or photos can all help. The legal guarantee for goods lasts 3 years from delivery.

What if I already paid cash and want to avoid the fine?

You can avoid a sanction by reporting the other party to the Agencia Tributaria, Spain's tax agency, within 3 months. The reporter is not fined if they report before being notified of any proceedings.