For individuals in Bizkaia, the submission of sub-chapter 1.1 of the LROE (Model 140) "Income with issued invoices with guarantor software" includes the additional and optional field of income_tax_amount.
This field should only be completed when the issued invoice has an IRPF retention and the VAT base is different from the IRPF income.
How to calculate it?
To calculate the IRPF retention, it is necessary to know the applicable percentage. The calculation involves multiplying this percentage by the taxable base and dividing by 100, then subtracting the result from the taxable base.
For example, on an invoice of 1,000€ (before taxes), a 21% VAT (210€) would be added and a 15% IRPF retention (150€) subtracted, resulting in a total to be collected of 1,060€.
In this case, the invoice registered by TicketBAI in SIGN ES will indicate:
- unit_amount: 1.000€
- full_amount: 1.210€
- income_tax_amount: 1000€ (without VAT or withholding)
- vat_withholding: 150€
To find out how to reflect the income_tax_amount in corrective invoices, you can refer to question 228 in the FAQs of Bizkaia.