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V1098-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Retention of IRPF can be included in a professional's invoice even if not mandatory

A company asks whether it is correct to include a 15% retention on a professional training invoice by deducting it from the base. The DGT replies that although retention documentation is not a mandatory invoice requirement, there is no impediment to including it.

The question raised

Whether the inclusion of the withholding in the invoice is correct.

The DGT's ruling

The record of the withholding is not one of the requirements that the invoice must meet, but there is also no impediment to its inclusion therein. The obligation to withhold corresponds to the party satisfying the income, who must also issue a certification evidencing the withholdings made.

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