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Form 100. Personal Income Tax Return 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 "Calculation of the Tax 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 withholding agent or person required to make payments on account must issue a certificate to the taxpayer accrediting the withholdings made or the payments on account made, as well as the remaining data that must be included in the annual summary of withholdings and payments on account of personal income tax (form 190).

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

Consequences of changing residence to Spanish territory

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

Employees who are not taxpayers for this Tax, but who will acquire this status as a result of their move to Spanish territory, may inform the tax authorities of this circumstance, recording the date of entry into said territory, for the exclusive purpose of the payer of the employment income considering them as taxpayers for this Tax. In accordance with the regulatory procedure, the tax authorities will issue a supporting document to workers who so request, stating the date from which withholdings and payments on account will be made for this tax.

  • URBAN PROPERTY LEASES: withholdings and deposits on account

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

  • ECONOMIC ACTIVITIES: withholdings and deposits on account

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

  • ECONOMIC ACTIVITIES: payments in instalments

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

  • NON-RESIDENT INCOME TAX ASSESSMENTS

    When a non-resident person changes his/her residence to Spanish territory and for this reason acquires the status of taxpayer for the IRPF in the 2018 fiscal year, he/she will record in box 0605 the amounts paid for the Non-Resident Income Tax 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.