Invoices with IRPF Withholding

In section 20–CONCEPTO “IMPORTE TOTAL” EN EL REGISTRO DE FACTURACIÓN of the Frequently Asked Questions for developers, it is stated:

In conclusion, the withholding at source for Personal Income Tax (IRPF) or Corporate Income Tax (IS) included on the invoice will not be included in the billing record, since it is not one of the constituent elements of the invoice in accordance with EU Directive and Article 6 of the Regulation on Invoicing Obligations approved by Royal Decree 1619/2012.

On invoices, it is common to include references, deductions, additions or amounts that do not form part of the fiscally mandatory information of an invoice. By way of example, we can mention: financial surcharges (as is the case with reimbursable expenses), retention for ten-year guarantees, reimbursable expenses or, in this case, mandatory withholding. All these amounts, although included on the invoice due to their obvious importance, are not amounts that are “intrinsic” to the invoice, which is why they do not affect the VAT taxable base or VAT quota, nor the “Total Amount”. These are amounts that modify the “total payable” by adding or subtracting amounts, but not the “Total invoice amount” as defined by the RRSIF (Regulation on the requirements of invoicing computer systems, approved by Royal Decree 1007/2023) and the Ministerial Order (OM) HAC/1177/2024, in accordance with the Regulation on Invoicing Obligations (approved by Royal Decree 1619/2012). Therefore, when it is necessary to include them on the invoice, that part will NOT form part of the billing record, whose structure is defined in Article 10.1 of the RRSIF and whose technical content is detailed in Ministerial Order HAC/1177/2024.

In this regard, by way of “advice or recommendation”, in order to facilitate the understanding of this nuance for the customer receiving the invoice, the invoicing computer system (SIF) could include both amounts on the invoice, “Total invoice amount” (which is the amount shown in the tax QR code) and “Total payable”, duly differentiated and “labelled” (even explained), so that both appear and are clearly distinguishable, for example:

Total invoice:
withholdings:
reimbursable expenses:
...
Total payable:

Finally, it should be noted that in the case of verifiable invoices issued by a SIF operating in VERI*FACTU mode, the above explanations are already provided to any customer who checks the tax QR code on their invoice through the service that the AEAT will have prepared for this purpose, by means of a text included in the response obtained from that service when the invoice is found in the AEAT systems and the data match. By way of illustration, the example provided in the document “Characteristics of the QR code and specifications of the verification service or submission of information by the invoice recipient”, available on the AEAT electronic office, is included below:

In conclusion, the withholding at source for Personal Income Tax (IRPF) or Corporate Income Tax (IS) included on the invoice will not be included in the billing record, since it is not one of the constituent elements of the invoice in accordance with EU Directive and Article 6 of the Regulation on Invoicing Obligations approved by Royal Decree 1619/2012.