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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 recae en el pagador si este es un obligado según el artículo 76 del Reglamento del IRPF y abona rentas del artículo 75. No existe norma legal que obligue a los perceptores de rentas sometidas a retención a hacer figurar la retención o ingreso a cuenta en la factura emitida.
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