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IRPF Withholding as a Sole Proprietor in Spain

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Written by Leevi Kähkönen
Updated this week

In Spain, sole proprietors (autónomos) can assign part of their income tax responsibility to the invoice recipient. In Eemel.com, this is handled by adding an IRPF tag to product lines when creating a sales invoice. If you haven't set the IRPF withholding percentage in your company details or if your customer is a consumer, the tag will not be automatically added to new product lines, and the withholding will not be included in the invoice.

Setting Up IRPF Withholding

  1. Go to edit your company information

  2. In the Company Type field, select Autónomo

  3. In the IRPF Withholding field, choose the correct withholding percentage

If you are not eligible for IRPF withholding—e.g., due to your turnover—you can leave the field blank.

Creating a Sales Invoice

If you have set the IRPF withholding in your company settings, product lines will automatically include the IRPF tag. If you are selling goods for which income tax cannot be withheld, please remove the IRPF tag. When sending the invoice, the withheld total amount will be shown on the invoice and as a transaction in the invoice details.

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