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A commercial warehouse owner inquired whether it is possible to include the amount of income tax (IRPF) withholding in the rent invoice. The Directorate General for Tax Affairs (DGT) responded that, while not a mandatory requirement for the invoice, there is no impediment to including it.
Cuestión planteada Constancia de la retención en factura.
La constancia de la retención no es un requisito que deba reunir la factura. No obstante, no existe impedimento para su inclusión en la misma. La obligación de practicar la retención corresponde a quien satisface o abona los rendimientos.
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