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V1098-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Retention of IRPF can be included in a professional's invoice even if not mandatory

A company asks whether it is correct to include a 15% retention on a professional training invoice by deducting it from the base. The DGT replies that although retention documentation is not a mandatory invoice requirement, there is no impediment to including it.

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2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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