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 income on account from work, from leasing of urban properties that constitute an economic activity, from income from economic activities (professional and certain economic activities), the fractional payments of economic activities must be reflected in section M. "Calculation of the Tax and Result of the declaration. Withholdings and other payments on account"
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.