# 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›

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

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

- [`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-022 · Reduced withholding rates of Ceuta and Melilla derive from their base rate](/rules/taxes#tax-022)

## 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_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

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