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V1805-22 ·29 July 2022 ·consulta-vinculante Medium impact
Tax

No obligation to state IRPF retention on invoices

A self-employed professional asks whether they must indicate IRPF retention on their invoices. The DGT replies that stating retention is not a requirement for an invoice, but there is no barrier to including it.

In 6 key points

How it affects those involved

Self-employed individuals are not legally required to include IRPF retention on their invoices, though they may do so voluntarily.

Lifecycle

2022-07-29PublishedPublished 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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