# 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)

<Callout type="info">
**Category:** [Invoices](/errors/category/invoicing)
</Callout>

| | |
|---|---|
| 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.

- [`POST /v1/companies/{company_id}/invoices`](/invoices/createCompanyInvoice)
- [`PATCH /v1/companies/{company_id}/invoices/{invoice_id}`](/invoices/patchCompanyInvoice)
- [`POST /v1/companies/{company_id}/invoices/{invoice_id}/issue`](/invoices/issueCompanyInvoice)
- [`POST /v1/companies/{company_id}/recurring-invoices`](/recurring-invoices/createCompanyRecurringInvoice)
- [`PATCH /v1/companies/{company_id}/recurring-invoices/{recurring_invoice_id}`](/recurring-invoices/patchCompanyRecurringInvoice)
- [`POST /v1/companies/{company_id}/products`](/products/createCompanyProduct)
- [`PATCH /v1/companies/{company_id}/products/{product_id}`](/products/patchCompanyProduct)
- [`PUT /v1/companies/{company_id}/tax-configuration`](/tax-configuration/updateCompanyTaxConfiguration)

## Rules that cite this code

- [TAX-019 · An issuer that is not an individual never bears the IRPF rates of individuals](/rules/taxes#tax-019)

## Example response

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

```json
{
  "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

<Tabs items={["English", "Spanish", "Catalan"]}>
  <Tab value="English">{"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)"}</Tab>
  <Tab value="Spanish">{"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)"}</Tab>
  <Tab value="Catalan">{"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)"}</Tab>
</Tabs>

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

<div className="grid grid-cols-2 gap-3 not-prose">
  <Card title="ATTACH_SOURCE_INVOICE_UNAVAILABLE" description="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" href="/errors/ATTACH_SOURCE_INVOICE_UNAVAILABLE" />
  <Card title="ATTACH_SOURCE_INVOICES_NO_SOURCES" description="The invoice has no consolidation disbursements: there are no source invoices to attach" href="/errors/ATTACH_SOURCE_INVOICES_NO_SOURCES" />
  <Card title="ATTACH_SOURCE_INVOICES_REQUIRES_PDF" description="Attaching the source invoices also requires attaching the invoice PDF" href="/errors/ATTACH_SOURCE_INVOICES_REQUIRES_PDF" />
  <Card title="ATTACH_SOURCE_PDF_MISSING" description="These source invoices have no generated PDF: ‹value›" href="/errors/ATTACH_SOURCE_PDF_MISSING" />
  <Card title="ATTACH_SOURCE_ZIP_TOO_LARGE" description="The source invoices ZIP (‹value› MB) exceeds the maximum sendable size (‹value› MB)" href="/errors/ATTACH_SOURCE_ZIP_TOO_LARGE" />
</div>

## Keep exploring

<div className="grid grid-cols-2 gap-3 not-prose">
  <Card title="All Invoices errors" description="Every code in this category in one table." href="/errors/category/invoicing" />
  <Card title="Error reference home" description="Browse every category or jump to the handling guide." href="/errors" />
</div>

---

Full OpenAPI spec: https://docs.beel.es/api/openapi