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Form 100. 2019 Personal Income Tax return

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 where they are from; such as withholdings and income on account of the work, of leasing of urban properties that constitute an economic activity, for earnings from economic activities (professionals and certain activities economic), the instalment payments of economic activities must be reflected in section M "Calculation of the tax and result of the tax return. withholdings and other payments on account"

Withholding obligations (Article 105,1 of the Act)

The withholder or obliged to pay on account must issue in favour of the taxpayer a certificate demonstrating the withholdings made or the payments on account made, as well as the other details that must be included in the annual summary of withholdings and payments on account of the Personal Income Tax (form 190).

This certification must be made available to the taxpayer before the opening of the period of notification or declaration by the Tax.

Consequences of changing your residence to Spanish territory

When a non-resident changes their residence to Spanish territory and, for this reason, becomes a taxpayer for Personal Income Tax, they will be considered as a resident of payments on account of this tax, withholdings and payments on account of Non-Residents'Income Tax made during the tax period in which the change of residence occurs (article 99,8 Act).

Employed workers who are not taxpayers for this tax, but who are going to acquire this condition as a result of their travel to territory Spanish, may notify the Tax Agency of this circumstance, stating the date of entry into that territory, for the exclusive purposes of the payer of earned income considers them as taxpayers for this tax. In accordance with the regulatory procedure, the Tax Administration will issue a document proving the workers who so request, stating the date from which withholdings and payments on account will be made for this Tax.