Withholdings
What is 1% IVA withholding?
1% IVA withholding arises when a withholding agent documents an amount withheld on a transaction subject to IVA. In the DTE environment, the Comprobante de Retención is identified as type 07 and includes specific fields for the amount subject to withholding and total IVA withheld.
This is a sensitive workflow because it resembles IVA books, but is not an ordinary sale or purchase. It requires its own treatment and is normally reflected in the corresponding annex.
Key fields in a withholding voucher
The withholding annex usually needs information such as the agent’s NIT or DUI, date, document type, seal or series, document number, amount subject to withholding and amount withheld. For DTE, these data come from the JSON, especially the voucher summary.
AIBEX preserves fields specific to DTE 07 so the voucher is not processed as a normal invoice. This reduces duplicates and allowance errors when the same file is uploaded again.
| Field | What to check | Common risk |
|---|---|---|
| Document type | DTE 07 | Processing it as a CCF or normal invoice |
| Amount subject to withholding | The base to which withholding applies | Using the wrong total |
| Amount withheld | 1% IVA withheld | Confusing withholding with IVA on sales |
| Generation code | DTE identifier | Duplicating vouchers |
Recommended workflow
Separate withholding vouchers before preparing purchases or sales books. If a document is type 07, direct it to the IVA withholding processor rather than the taxpayer sales book.
Then validate the date, agent, amount subject to withholding, amount withheld and duplicates. Finally, review the table before exporting or using it for monthly compliance.
How to prepare IVA withholdings in AIBEX
AIBEX has a separate IVA withholding workflow. This keeps DTE 07 out of purchases and sales books.
1. Open the withholding workflow
Select the IVA Withholding processor when your files are type 07 vouchers.
2. Upload type 07 JSON files
The system reads the amount subject to withholding, IVA withheld and the agent’s details.
3. Review the annex and duplicates
Before closing, validate the rows and avoid processing the same voucher twice.
Frequently asked questions
Which DTE type is a withholding voucher?
AIBEX recognizes it as DTE type 07.
Does IVA withholding go in taxpayer sales?
Not as a normal invoice. It must be separated and treated as a withholding voucher.
Which amount matters for 1% IVA withholding?
Both the amount subject to withholding and the amount withheld matter. They must come from the correct voucher.
Sources consulted
This guide is educational and does not replace current regulations. For tax decisions, review your specific situation with the responsible person or a tax adviser.
F-07 Annexes Manual v14
Official tax annex manual used as a reference for the F-07 structure (in Spanish).
El Salvador IVA Law
General legal basis for the tax, input tax credit and output tax (in Spanish).
Official electronic invoicing portal
Public Ministerio de Hacienda portal on DTE and electronic invoicing (in Spanish).
DTE regulations
Official compilation of regulations applicable to electronic tax documents (in Spanish).
DTE technical and functional information
Guides, manuals and technical documents for DTE implementation (in Spanish).
Keep reading
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DTE and electronic invoicing
Electronic tax documents, JSON, receipt seals and their impact on IVA books for businesses and individuals preparing their tax information.
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A practical tutorial on turning DTE JSON into purchases, taxpayer sales, final-consumer sales and IVA withholding books.
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Purchases IVA book
A practical guide to the purchases IVA book, input tax credit, DTE JSON and the monthly workflow used by individuals and businesses in El Salvador.
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