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V1513-23 ·2 June 2023 ·consulta-vinculante Medium impact
Tax

2% retention on agricultural invoices depends on payer being a withholding obligor

An farmer paying tax by objective estimation asks whether a 2% retention applies to his invoices. The DGT responds that retention only applies if the payer is a withholding obligor under the law.

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2023-06-02PublishedPublished 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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