IRPF_RATE_NOT_FOR_CORPORATE_ISSUER

The ‹value› withholding rate is not an entity rate: only individuals pay IRPF (Law 35/2006, art. 8), and the 1, 2, 7 and 15 % rates (and 6, 2.8 and 7.6 % in Ceuta and Melilla) are theirs (RD 439/2007, arts. 95, 100 and 101). A company or any other legal person, or a permanent establishment, only bears 19 % or 24 % withholding if its income is subject to withholding (RD 634/2015, arts. 60 and 66; RDL 5/2004, art. 23), and 0 % otherwise (19 % is halved for rents in Ceuta and Melilla: 9.5 %); a non-resident entity bears the Non-Residents Income Tax withholding, 24 % or 19 % (RDL 5/2004, art. 25), or 0 % if exempt; and the State, the Autonomous Communities and the local entities bear none (Law 27/2014, art. 9.1; RD 634/2015, art. 61)

Category: Invoices


HTTP status	`422` Unprocessable Content
Retry	After fixing the cause

When it happens

The withholding rate is not one the issuing company can bear by its NIF. Only individuals pay IRPF: an entity (A, B, C, D, F, G, Q, R, U, W) accepts only 0, 19, 24 and 9.5, a non-resident entity (N) 0, 19 and 24, and the State, an Autonomous Community or a local entity (S, P) only 0.

How to fix it

Use one of withholding_options.allowed_irpf_rates from the company's tax configuration; for a provision of services, a company usually withholds nothing (0).

Retry

Not as is: the same request fails the same way. Fix the cause described above, then send the request again, under a new Idempotency-Key if the body changed.

Returned by

The operations where this code is most likely. The list is not exhaustive.

Rules that cite this code

TAX-019 An issuer that is not an individual never bears the IRPF rates of individuals

Example response

When this error occurs, the API answers 422 Unprocessable Content with a JSON body of this shape:

{
  "type": "https://docs.beel.es/errors/IRPF_RATE_NOT_FOR_CORPORATE_ISSUER",
  "title": "IRPF_RATE_NOT_FOR_CORPORATE_ISSUER",
  "detail": "The ‹value› withholding rate is not an entity rate: only individuals pay IRPF (Law 35/2006, art. 8), and the 1, 2, 7 and 15 % rates (and 6, 2.8 and 7.6 % in Ceuta and Melilla) are theirs (RD 439/2007, arts. 95, 100 and 101). A company or any other legal person, or a permanent establishment, only bears 19 % or 24 % withholding if its income is subject to withholding (RD 634/2015, arts. 60 and 66; RDL 5/2004, art. 23), and 0 % otherwise (19 % is halved for rents in Ceuta and Melilla: 9.5 %); a non-resident entity bears the Non-Residents Income Tax withholding, 24 % or 19 % (RDL 5/2004, art. 25), or 0 % if exempt; and the State, the Autonomous Communities and the local entities bear none (Law 27/2014, art. 9.1; RD 634/2015, art. 61)",
  "instance": "/v1/<resource>",
  "errors": [],
  "success": false,
  "error": {
    "code": "IRPF_RATE_NOT_FOR_CORPORATE_ISSUER",
    "message": "The ‹value› withholding rate is not an entity rate: only individuals pay IRPF (Law 35/2006, art. 8), and the 1, 2, 7 and 15 % rates (and 6, 2.8 and 7.6 % in Ceuta and Melilla) are theirs (RD 439/2007, arts. 95, 100 and 101). A company or any other legal person, or a permanent establishment, only bears 19 % or 24 % withholding if its income is subject to withholding (RD 634/2015, arts. 60 and 66; RDL 5/2004, art. 23), and 0 % otherwise (19 % is halved for rents in Ceuta and Melilla: 9.5 %); a non-resident entity bears the Non-Residents Income Tax withholding, 24 % or 19 % (RDL 5/2004, art. 25), or 0 % if exempt; and the State, the Autonomous Communities and the local entities bear none (Law 27/2014, art. 9.1; RD 634/2015, art. 61)",
    "details": {}
  },
  "meta": {
    "timestamp": "2026-05-21T10:00:00Z",
    "request_id": "4bf92f3577b34da6a3ce929d0e0e4736"
  }
}

The type URI is stable and always resolves to this page.

Message

El tipo de retención ‹value› no es de una entidad: solo las personas físicas son contribuyentes del IRPF (Ley 35/2006, art. 8), y los tipos del 1, 2, 7 y 15 % (y 6, 2,8 y 7,6 % en Ceuta y Melilla) son suyos (RD 439/2007, arts. 95, 100 y 101). Una sociedad u otra persona jurídica, o un establecimiento permanente, solo soporta retención del 19 % o del 24 % si su renta está sujeta a retención (RD 634/2015, arts. 60 y 66; RDL 5/2004, art. 23) y del 0 % si no (el 19 % se divide por dos en arrendamientos de Ceuta y Melilla: 9,5 %); una entidad no residente, la del Impuesto sobre la Renta de no Residentes, del 24 % o del 19 % (RDL 5/2004, art. 25), o del 0 % si está exenta; y el Estado, las comunidades autónomas y las entidades locales, ninguna (Ley 27/2014, art. 9.1; RD 634/2015, art. 61)

El tipus de retenció ‹value› no és d'una entitat: només les persones físiques són contribuents de l'IRPF (Llei 35/2006, art. 8), i els tipus de l'1, 2, 7 i 15 % (i 6, 2,8 i 7,6 % a Ceuta i Melilla) són seus (RD 439/2007, arts. 95, 100 i 101). Una societat o una altra persona jurídica, o un establiment permanent, només suporta retenció del 19 % o del 24 % si la seva renda està subjecta a retenció (RD 634/2015, arts. 60 i 66; RDL 5/2004, art. 23) i del 0 % si no (el 19 % es divideix per dos en arrendaments de Ceuta i Melilla: 9,5 %); una entitat no resident, la de l'Impost sobre la Renda de no Residents, del 24 % o del 19 % (RDL 5/2004, art. 25), o del 0 % si està exempta; i l'Estat, les comunitats autònomes i les entitats locals, cap (Llei 27/2014, art. 9.1; RD 634/2015, art. 61)

Send the request with Accept-Language: <es|en|ca> to receive the message in your preferred language.

Placeholders like ‹value› are filled in at runtime with the actual values of your request.

Other errors in this category

ATTACH_SOURCE_INVOICE_UNAVAILABLE

A source invoice is not available (it does not exist or you no longer have access); uncheck the source invoices attachment to send without the folder

ATTACH_SOURCE_INVOICES_NO_SOURCES

The invoice has no consolidation disbursements: there are no source invoices to attach

ATTACH_SOURCE_INVOICES_REQUIRES_PDF

Attaching the source invoices also requires attaching the invoice PDF

ATTACH_SOURCE_PDF_MISSING

These source invoices have no generated PDF: ‹value›

ATTACH_SOURCE_ZIP_TOO_LARGE

The source invoices ZIP (‹value› MB) exceeds the maximum sendable size (‹value› MB)

Keep exploring

All Invoices errors

Every code in this category in one table.

Error reference home

Browse every category or jump to the handling guide.

INVOICE_VERIFACTU_DISABLED

VeriFactu is not enabled for this invoice

IRPF_RATE_ONLY_FOR_CORPORATE_ISSUER

The ‹value› withholding rate only exists in the Corporate Income Tax (19 % halved for rents in Ceuta and Melilla, RD 634/2015, art. 66.a): this issuer withholds under IRPF, where rent in Ceuta or Melilla is 7.6 % (19 % reduced by 60 %, Law 35/2006, art. 101.8). Allowed rates: ‹value›