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A professional has enquired whether they can apply a higher withholding percentage on their invoices than the one specified by the regulations. The Directorate General for Taxes (DGT) has ruled that it is not possible to apply a rate higher than the one regulated in the Income Tax Regulations.
Question raised: Whether it is possible, when preparing invoices issued for professional services, to apply a withholding rate higher than that established in the Tax Regulations.
The amount of withholdings on income from professional activities is regulated in Article 95.2 of the Personal Income Tax Regulations. Said provision does not provide for the application of a percentage higher than the withholding rate established in that same article.
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