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V3368-15 2 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Income tax withholding applies at the time of payment using the rate in force on that date

A lawyer inquired about the withholding rate applicable to an invoice issued in April but not yet paid. The Directorate-General for Tax (DGT) ruled that withholding must be applied at the time the income is paid, using the tax rate applicable at that specific moment.

The question raised

Cuestión planteada Tipo de retención aplicable.

The DGT's ruling

La obligación de retener nace cuando se satisfacen o abonan las rentas. El tipo de retención aplicable es el vigente en el momento del pago, independientemente de cuándo se emita la factura o se impute la renta. Para actividades profesionales, el tipo aplicable a los pagos realizados a partir del 12 de julio de 2015 es del 15 por ciento.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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