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A landlord inquired which personal income tax (IRPF) withholding rate should be applied when collecting an invoice issued under a previous regulatory rate. The Directorate General for Taxes (DGT) ruled that the obligation to withhold arises when the rent is paid, and therefore the rate in force at that specific moment must be applied.
Cuestión planteada Tipo de retención aplicable en el momento de abonar la factura.
La obligación de retener nace en el momento en que se satisfacen o abonan las rentas. Por tanto, la retención se practicará al tipo de retención vigente en el momento del pago, independientemente de cuándo se haya emitido la factura o se impute temporalmente la renta. En este caso, al pagarse a partir del 12 de julio de 2015, corresponde el 19,5 por ciento.
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