Skip to content
V2705-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

Retention of IRPF on professional service invoices depending on payer type

A veterinarian asks whether retention is required on her invoices and which type to apply. The tax authority responds that retention is due when the payer is a legal entity or a self-employed person carrying out economic activity.

In 6 key points

How it affects those involved

Veterinarians and other professionals must apply retention on invoices when the payer is a legal entity or self-employed individual engaged in economic activity.

Lifecycle

2021-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact