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A lawyer acting as a bankruptcy administrator asks whether invoices can be issued without including IRPF retention. The DGT responds that there is no legal requirement for a taxable person to show such retention on invoices.
Cuestión planteada Si puede emitir estas facturas sin incluir la citada retención a cuenta del IRPF.
La obligación de retener e ingresar a cuenta del IRPF recae en los sujetos obligados definidos en el artículo 76 del Reglamento del Impuesto. Estos deben practicar la retención cuando abonen rentas sometidas a ella, independientemente de si el perceptor las incluye o no en su factura. No existe norma que obligue a los perceptores de rentas a hacer figurar la retención en la factura emitida.
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