Verifactu: Are disbursements and withholdings included on the invoice total?

No. Verifactu only transmits data relevant for VAT, so disbursements (suplidos) and income-tax withholdings (retenciones/IRPF) are not sent to AEAT.

In Verifactu, the vat_withholding field is inactive.

When the QR code is scanned, the total shown may differ from the amount actually paid:

Suplidos increase the amount paid but are not included in the Verifactu total.

Retenciones de IRPF reduce the amount paid but are not included in the Verifactu total.

Therefore, it is recommended to include a clear explanatory note on the invoice—whether printed or electronic—such as the following:

“El importe total remitido a la AEAT (visible al escanear el QR) no incluye suplidos ni retenciones. El importe total a pagar se indica en esta factura.”

(The total amount submitted to the AEAT (visible when scanning the QR code) does not include * disbursements or withholdings. The total amount payable is shown on this invoice.)*

The Tax Agency also displays a clarifying message when the QR code is scanned to avoid confusion:

(The amount shown on the invoice includes the total consideration for the goods or services billed and, where applicable, the amount of indirect taxes levied, without taking into account other amounts—such as disbursements (suplidos), withholdings, finance charges, etc.—that may be recorded on the invoice.)

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