From how I understand the Spanish "IRPF" (income tax), it is a direct taxation on the income earned by professionals, which, as Oriol said, is deducted from the invoice total and withheld by the buyer:
Professional services: €100.00
IVA (VAT), 21%: €21.00
Tax total: €121.00
IRPF (withholding tax), -15%: -€18.15
Payable amount: €102.85
I'm also curious about his "validation" that fails. Maybe something Peppol?
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Original Message:
Sent: 5/7/2024 4:27:00 PM
From: Kees Duvekot
Subject: RE: Fwd: [TC Comment List] UBL 2.4 - Personal Income Tax in Spain.
Harm-Jan ... That "tax" sounds similar as the Dutch G-Rekening ...
But going back to the original question:
UBL doesn't provide any validations/calculation checks ... So that is done against some implementation specific validation set ...
So without knowing more details it is hard to get into the details here ... And provide a "correct" answer on the original question.
Kees D.
Just from my tax background. Withholding tax as VAT as some more taxes (wage tax etc.) are all collected and paid to the tax agency. I think... -posted to the "OASIS Universal Business Language (UBL) TC" community
| Re: Fwd: [TC Comment List] UBL 2.4 - Personal Income Tax in Spain. | | | | | Just from my tax background. Withholding tax as VAT as some more taxes (wage tax etc.) are all collected and paid to the tax agency. I think calling them taxes is the correct way to of expressing. These are all indirect taxes. Income tax and eg Corporation tax are direct taxes and collected by the tax agency. Calling indirect taxes makes it clear that these amounts have to be paid but do not end in the sellers pockets. Second to that, these taxes are in many cases deductible.
Sorry to comment but with 40 years in tax and customs...
Harm Jan van Burg Two considerations to this comment. 1) The Spanish requirement on the personal income tax was added already in UBL 2.1 with the unbounded... -posted to the "OASIS Universal Business Language (UBL) TC" community
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Original Message:
Sent: 5/7/2024 3:42:00 PM | |
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Original Message:
Sent: 5/7/2024 4:19:00 PM
From: Harm Jan van Burg
Subject: RE: Fwd: [TC Comment List] UBL 2.4 - Personal Income Tax in Spain.
Just from my tax background. Withholding tax as VAT as some more taxes (wage tax etc.) are all collected and paid to the tax agency. I think calling them taxes is the correct way to of expressing. These are all indirect taxes. Income tax and eg Corporation tax are direct taxes and collected by the tax agency.
Calling indirect taxes makes it clear that these amounts have to be paid but do not end in the sellers pockets. Second to that, these taxes are in many cases deductible.
Sorry to comment but with 40 years in tax and customs...
Harm Jan van Burg
Two considerations to this comment. 1) The Spanish requirement on the personal income tax was added already in UBL 2.1 with the unbounded... -posted to the "OASIS Universal Business Language (UBL) TC" community
Original Message:
Sent: 5/7/2024 3:42:00 PM
From: Oriol Bausa Peris
Subject: RE: Fwd: [TC Comment List] UBL 2.4 - Personal Income Tax in Spain.
Two considerations to this comment.
1) The Spanish requirement on the personal income tax was added already in UBL 2.1 with the unbounded WithholdingTaxTotal class.
2) In reality, this is not a tax but a withholding amount or a split payment of the invoice, where the buyer pays an amount to the supplier and another amount to the tax agency when the supplier is a physical person. In a way, the buyer acts as a tax collector. It should not have been defined as a class like withholding tax but as a payment terms.