The customer withholds the general 15%
On a professional activity invoiced to a company, the general withholding rate is 15%. You do not pay it in with the invoice: the customer withholds it.
What the customer keeps back
On the base, the customer calculates the withholding and pays it in under your name. You receive the base, plus VAT, minus that withholding. It is not a VAT amount and it is not an extra you add to the price. The 15% is the general rate on professional invoices to companies, not a line for every job or for a private customer. The invoice breakdown is in how to issue an autónomo invoice.
It is deducted on modelo 130 and on the annual return
The amount already withheld is deducted on modelo 130 and on the annual return. It is not paid in again as if nobody had paid it. If the operation carries no withholding, you do not add the line. Factura Fácil is not a gestoría and does not pick the percentage for you.
How the app breaks it down
On the invoice you enter the withholding when the professional operation carries it. The app separates base, VAT, and the withheld amount, and it calculates modelo 130 from what you record. From that calculation you can generate a BOE file to import on the Tax Agency site, or an XLSX for Pre130. Importing the file does not file the payment: you or your gestoría submit it.
Common questions
Do I also apply 15% to a private customer?
Usually not. The general 15% belongs on professional invoices to companies. A private customer usually pays with no withholding.
Is that withholding paid on modelo 303?
No. Modelo 303 is VAT. Withholding is IRPF: the customer pays it in, and you deduct it on modelo 130 and on the annual return.
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.