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Form 100. Personal Income Tax Declaration 2018

8.9.4. Withholdings and other payments on account

In general, withholdings and payments on account are reflected in the sections corresponding to the income from which they come; such as withholdings and payments on account for the leasing of urban properties that constitute an economic activity and for income from economic activities (professional and certain economic activities), the fractional payments of economic activities must be reflected in section "Tax Calculation and Result of the declaration. Withholdings and other payments on account" (page 17 of the declaration).

Obligations of the retainer (art. 105.1 Rgl.)

The withholder or person obliged to deposit on account must issue in favor of the taxpayer certification accrediting the withholdings made or the deposits on account made, as well as the other data that must be included in the annual summary of withholdings and deposits on account of personal income tax ( model 190).

The aforementioned certification must be made available to the taxpayer prior to the opening of the communication or declaration period for the Tax.

Consequences of changing residence to Spanish territory

When a non-resident person changes his or her residence to Spanish territory and for this reason acquires the status of taxpayer for IRPF, the withholdings and payments on account of the Non-Resident Income Tax made during the period will be considered payments on account of this tax. the tax period in which the change of residence occurs (art. 99.8 Law).

Employed workers who are not taxpayers for this Tax, but who are going to acquire said condition as a consequence of their move to Spanish territory, may notify the Tax Administration of said circumstance, leaving a record of the date of entry into said territory, the exclusive effects of the payer of work income considering them as taxpayers for this Tax. In accordance with the regulatory procedure, the Tax Administration will issue an accreditation document to workers who request it, stating the date from which withholdings and payments on account will be made for this Tax.

  • URBAN PROPERTY LEASES: withholdings and deposits on account

    In box 0599 the sum of withholdings and payments on account supported on the income from the leasing of urban properties derived from an economic activity will be entered. Withholdings and payments on account derived from the leasing of urban properties that are classified as returns on real estate capital should not be included in this box but rather in the data capture window for returns on real estate capital and the program will transfer their amount to box 0598.

  • ECONOMIC ACTIVITIES: withholdings and deposits on account

    The withholdings and payments on account made on the full income from the exercise of professional activities or economic activities will be recorded in each income section, in full income, and the program will transfer the sum of said withholdings to box 0561 .

  • ECONOMIC ACTIVITIES: payments in instalments

    In box 0599 the amount of the installment payments relating to all the economic activities carried out by the taxpayer, made in forms 130, will be recorded. and 131 for the four quarters of fiscal year 2018.

  • NON-RESIDENT INCOME TAX ASSESSMENTS

    When a non-resident person changes his residence to Spanish territory and for this reason acquires the status of taxpayer for personal income tax in the 2018 financial year, he will enter in box 0605 the contributions paid for the Income Tax. Income of non-residents accrued during the aforementioned tax period (art. 79.d) Law).

  • DEDUCTIONS AT ACCOUNT PURSUANT TO ARTICLE 11 OF COUNCIL DIRECTIVE 2003/48/EC (box 0606)

    Withholding taxes actually levied in accordance with Article 11 of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments shall be treated as payments on account.