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A query was raised regarding whether invoices issued by a service professional are subject to VAT and IRPF withholding. The DGT ruled that VAT liability depends on whether the client is a professional or an individual and their location, whereas IRPF withholding depends on whether the payer is a liable entity under the Regulations.
Cuestión planteada Si están sujetas al IVA y a retención a cuenta del IRPF las facturas emitidas.
Para el IVA, las prestaciones a particulares en España están sujetas al impuesto, al igual que las realizadas a profesionales con sede en territorio nacional. No se entiende realizado el servicio en España si el destinatario no es profesional y reside fuera de la Comunidad (salvo Canarias, Ceuta y Melilla). En cuanto al IRPF, existe obligación de retención si el pagador es un sujeto obligado según el artículo 76.1 del Reglamento, como personas jurídicas o profesionales en el ejercicio de su actividad; no hay obligación si el cliente es una persona física que no ejerce actividad económica.
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