Veleta

Anyone know the exact criteria under which an autonomo has to incorporate the 15% retención into their facturas?

I thought that you had to do this if 70% or more of your clients were companies (as opposed to particulares). That is not my case, but a new client has asked me to incorporate the retención into their factura. I'm not sure if I can do this or not.

Thx

Rotor

You mean IVA? this is 16% and you should charge this on everything then give it to the hacienda ,minus the IVA on your purchases.sound like you need an accountant or you could have problems in the future.

Veleta

Hi Rotor,

No, not IVA. I am exempt from IVA.

I mean the 15% retención.

Rotor

How are you exempt from IVA if you are autonomo? , there is no threshold here like the UK.

cricketman

Certain services you sell are IVA exempt. I cant remember which, but I think teaching and translation maybe

Casa Santo Estevo

I am also surprised to read this.
I cannot find anything on the official website either.
http://www.aeat.es/wps/portal/Listado?channel=3e9921a53a335010VgnVCM100000d7005a 80____&ver=L&site=56d8237c0bc1ff00VgnVCM100000d700 5a80____&idioma=es_ES&menu=1&img=8|

But to answer your question you should ask your Gestor, they will know what it what.

lynnxa

teaching for sure

Jur

Now that would be very interesting to know!
Another question, do you get a separate CIF nr. as well or do you just use your NIE?

Veleta

Yes, "formación" is exempt from IVA. So are some other things but I can't remember what.

I still use my NIE number.

Veleta

Hi

I tried copying your link but I am just getting a blank page??

I thought I'd post the question on here because I might get a quick answer (although it seems not).

I don't use a gestor - as an autonoma exempt from IVA there really isn't much to do.

If nobody here knows the anwer I thought I'd just pop along to the Hacienda and ask there; they give advice for free.....a gestor charges!!

Casa Santo Estevo

Yep you are right the link i posted does not work....So you are asking a question about tax! Yes you should go to Hacienda as the percentage is not correct. In fact it changed this Januray and our Gestoria told us that!
Shame you cannot claim IVAas you can claim back so much.

Veleta

So do you have to deduct the retención from your facturas? What is the new percentage that your gestoría gave you? I know it used to be 15%.

My preliminary research on google seems to be backing up what I originally thought, ie you only have to include a retención in your facturas if 70% or more of your clients are companies, and this is not my case. I'll check with the Hacienda to be sure though.

spain

do you mean the IPRF retention ?

Veleta

Yes, that's right.

spain

think its 1%

but cant remember under what circumstances its charged......my husband was autonomo and from memory only some of his suppliers retained the 1%