Withholding on an invoice to a private customer
An invoice to a private individual carries no income-tax withholding. Withholding belongs on certain professional invoices issued to businesses and to other people required to withhold. The general rate for professionals is 15%. The 7% rate is for the start of the activity, in the year you start and the next two, if you notified it.
Who withholds
The income-tax act and its regulation place withholding on professional-activity income when the payer is required to withhold. A private individual who hires you for work at their home does not pay that withholding. Putting 15% on that invoice reduces a collection that should not be reduced. The 7% rate does not apply merely because it is your first year: you have to have notified it, and it covers the start year and the next two. The app does not change your census to that 7%.
- Private individual: no income-tax withholding.
- A professional invoicing a business or another withholder: general rate of 15%.
- 7% at the start, the registration year and the next two, if it was notified.
The rate you type
Factura Fácil applies the withholding percentage you enter. If the customer is a private individual, you leave withholding at zero. The app does not move you to 7% on the census, and it does not notify the reduced rate to the Tax Agency.
Common questions
Do I withhold 15% from a private individual?
No. Withholding is not charged on an invoice to a private individual. It is for certain payers, such as businesses and other withholders.
Does the app put me on the 7% start rate?
No. It uses the rate you enter. It does not change your census to leave you at 7%.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.