Information table applicable withholding rates (2019)
Information table applicable withholding rates (2019)
WITHHOLDINGS AND INCOME ON ACCOUNT OF IRPF IN THE FINANCIAL YEAR 2019 (*)
(*) Identical to those in force in fiscal year 2018, except in the case of income from movable capital derived from intellectual property when received by taxpayers other than the author himself (new since 1.1.2019, RD-Law 26/2018)
Income class |
Origin |
Applicable rate 2019 |
MOD. ANNUAL SUMMARY - 2019 |
PASSWORD |
---|---|---|---|---|
Job |
Labor and statutory relations in general |
Variable depending on procedure. general (algorithm) |
190 | A |
Pensions and passive assets of the public system (S. Social and Passive Classes) | 190 | B.01 | ||
Pensioners with two or more payers: special procedure of art. 89.A RIRPF | 190 | B.02 | ||
Pensions from private social security systems | 190 | B.03 | ||
Unemployment benefits and subsidies | 190 | C | ||
Unemployment benefits in the single payment modality (only reimbursement of undue benefits) | 190 | D | ||
Directors and administrators (of entities whose net turnover for the last tax period ending prior to the payment of income was >100,000 euros) (art.101.2 LIRPF and 80.1.3RIRPF) | 35 percent | 190 | E.01 E.04 | |
Directors and administrators (of entities whose net turnover for the last tax period ending prior to the payment of income was <100,000 euros) (art.101.2 LIRPF and 80.1.3RIRPF) | 19 percent | 190 | E.02 E.03 | |
Literary, artistic or scientific awards not exempt from personal income tax, when they are considered income from work | 15 percent | 190 | F.01 | |
Courses, conferences, seminars,… (art. 80.1.4 RIRPF and 101.3 LIRPF) | 15 percent | 190 | F.02 | |
Preparation of literary, artistic or scientific works (art. 80.1.4 RIRPF and 101.3 LIRPF) | 15 percent | |||
Arrears (art. 101.1 LIRPF) | 15 percent | 190 | ||
Special tax regime applicable to workers posted to Spanish territory (art. 93.2.f LIRPF):
Up to 600,000 euros From 600,000.01 euros onwards (remunerations paid by the same payer) |
24 percent 45 percent |
|||
Professional activities |
In general terms (art. 101.5.a) LIRPF) | 15 percent | 190 | G.01 |
Certain professional activities (municipal collectors, insurance mediators...) (art. 101.5.a) LIRPF and 95.1 RIRPF) | 7 per 100 | 190 | G.02 | |
Newly started professionals (in the year of start and in the two following years) (art. 101.5.a) LIRPF and 95.1 RIRPF) | 7 per 100 | 190 | G.03 | |
Other economic activities |
Agricultural and livestock activities in general (art. 95.4 RIRPF) | 2 per 100 | 190 | H.01 |
Pig and poultry fattening activities (art. 95.4 RIRPF) | 1 per 100 | 190 | H.02 | |
Forestry activities (art. 95.5 RIRPF) | 2 per 100 | 190 | H.03 | |
Certain business activities in Objective Estimation (art. 95.6 RIRPF) | 1 per 100 | 190 | H.04 | |
Returns of art. 75.2.b): transfer of image rights (art. 101.1 RIRPF) | 24 percent | 190 | I.01 | |
Returns of art. 75.2.b): rest of the concepts (art. 101.2 RIRPF) | 19 percent | 190 | I.02 | |
Imputation of income from transfer of image rights |
(art. 92.8 LIRPF, and art. 107 RIRPF) | 19 percent | 190 | J |
Capital gains |
Prizes from games, contests, raffles... subject to withholding, other than those subject to GELA (101.7 LIRPF) | 19 percent | 190 | K.01, K.03 |
Forestry exploitation in public forests 101.6 LIRPF and 99.2 RIRPF) | 19 percent | 190 | K.02 | |
Other capital gains |
Transfer of subscription rights (art. 101.6 LIRPF): from 1.1.2017 | 19 percent | 187 | M, N, O |
Transfer of shares and participations in Collective Investment Institutions (Investment Funds) (art. 101.6 LIRPF) | 19 percent | 187 | EC | |
Capital furniture |
Derived from the participation in own funds of entities (art. 25.1, 101.4 LIRPF and 90 RIRPF)) | 19 percent | 193 | A |
Transfer of own capital to third parties (current accounts, financial deposits, etc.); art. 25.2 LIRPF) | 19 percent | 193/194/ /196 | Depending on model | |
Capitalization operations, life or disability insurance and capital taxation | 19 percent | 188 | no key | |
Intellectual and industrial property, provision of technical assistance (art. 101.9 LIRPF) Intellectual property when the recipient taxpayer is not the author (art. 101.4 LIRPF) |
19 percent 15 percent |
193 | C | |
Leasing and subletting of personal property, businesses or mines (art. 101.9 LIRPF) | 19 percent | 193 | C | |
Income derived from the transfer of the right to exploit image rights (art. 101.10 LIRPF) provided that they are not in the development of an economic activity | 24 percent | 193 | C | |
Real Estate Capital |
Leasing or subletting of urban real estate (art. 101.8 LIRPF; and 100 RIRPF) | 19 percent | 180 | no key |