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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.
Question posed: Taking into account that they no longer carry out economic activity, it is asked whether it is appropriate to issue a corrective invoice.
The evidence of tax withholding is not one of the requirements that an invoice must meet according to the Invoicing Regulations. Therefore, the issuance of a corrective invoice for this purpose is not appropriate. The obligation to withhold corresponds to the party satisfying the income, who must issue a certificate evidencing the withholding performed.
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