Skip to content
V3133-21 ·17 December 2021 ·consulta-vinculante Medium impact
Tax

No refunding invoice required for unapplied IRPF retention

A professional asks whether to issue a rectifying invoice because their client will pay an IRPF retention that was not applied. The DGT states that the confirmation of retention is not a mandatory requirement of the invoice.

In 6 key points

Lifecycle

2021-12-17PublishedPublished 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