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MEDIUM
FISCAL

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

V1098-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1098-25
Published
25 Jun 2025

Summary

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.

In 5 key points

Lifecycle

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

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