8.8.1. Due tax

The differential fee is the result of deducting the amount of the payments on account from the fee resulting from the self-assessment.

Withholdings and other payments on account

One of the obligations of the withholding agent or person obliged to make payments on account is to 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.

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.

Completion

In general, withholdings and payments on account are reflected in the sections corresponding to the income from which they come (income from work, interest on accounts and deposits and financial assets...) and the program transfers these amounts to boxes 0592 and following of section M of the declaration: "Tax calculation and return result" "Withholdings and other payments on account".

Fractional payments (forms 130 and 131) made by taxpayers who carry out economic activities either in direct, normal or simplified estimation, or in objective estimation, will be filled out in box 0604.

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 fiscal year, he/she will record in box 0605 the amounts paid for the Non-Resident Income Tax accrued during the aforementioned tax period.

Any withholdings and payments on account of Income Tax for Non-Residents that may have been made during the year will be considered as payments on account of Personal Income Tax for these taxpayers, so the amount thereof will be included among the corresponding withholdings and payments on account, taking into account the nature of the income on which they were made.

Withholdings on account effectively made pursuant to 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 considered as payments on account and shall be entered in box 0606.