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A professional asks whether to issue a rectifying invoice because their client will pay an IRPF retention that was not applied. The DGT states that the confirmation of retention is not a mandatory requirement of the invoice.
Cuestión planteada Teniendo en cuenta que ya no ejerce actividad económica, pregunta si procede emitir factura rectificativa.
La constancia de la retención tributaria no es uno de los requisitos que debe reunir una factura según el Reglamento de facturación. Por tanto, no procede la emisión de una factura rectificativa para este fin. La obligación de retener corresponde a quien satisface el rendimiento, quien debe expedir una certificación acreditativa de la retención practicada.
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