IRPF_RATE_ONLY_FOR_CORPORATE

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›

Category: Invoices


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

When it happens

An individual sends irpf_rate 9.5, the Corporate Income Tax rate for rents in Ceuta and Melilla, which only a company can use.

How to fix it

Under IRPF, the Ceuta and Melilla reduced rates are 6, 2.8 and 7.6.

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-022 Reduced withholding rates of Ceuta and Melilla derive from their base rate

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_ONLY_FOR_CORPORATE_ISSUER",
  "title": "IRPF_RATE_ONLY_FOR_CORPORATE_ISSUER",
  "detail": "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›",
  "instance": "/v1/<resource>",
  "errors": [],
  "success": false,
  "error": {
    "code": "IRPF_RATE_ONLY_FOR_CORPORATE_ISSUER",
    "message": "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›",
    "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› solo existe en el Impuesto sobre Sociedades (el 19 % dividido por dos en arrendamientos de Ceuta y Melilla, RD 634/2015, art. 66.a): este emisor retiene por el IRPF, donde el arrendamiento en Ceuta o Melilla va al 7,6 % (19 % reducido un 60 %, Ley 35/2006, art. 101.8). Tipos admitidos: ‹value›

El tipus de retenció ‹value› només existeix a l'Impost sobre Societats (el 19 % dividit per dos en arrendaments de Ceuta i Melilla, RD 634/2015, art. 66.a): aquest emissor reté per l'IRPF, on l'arrendament a Ceuta o Melilla va al 7,6 % (19 % reduït un 60 %, Llei 35/2006, art. 101.8). Tipus admesos: ‹value›

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)

IRPF_RATE_ONLY_FOR_CORPORATE_ISSUER