Information table on applicable withholding rates (2019)
Information table on applicable withholding rates (2019)
WITHHOLDINGS AND INCOME ON ACCOUNT OF PERSONAL INCOME TAX IN THE 2019 FISCAL YEAR (*)
(*) Identical to those in force in the 2018 financial year, except in the case of capital gains derived from intellectual property when received by taxpayers other than the author (new since 1.1.2019, RD-Law 26/2018)
|
Income class |
Origin |
Applicable type 2019 |
MOD. ANNUAL SUMMARY - 2019 |
PASSWORD |
|---|---|---|---|---|
|
Job |
General labour and statutory relations |
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 form of a single payment (only reimbursement of undue benefits) | 190 | D | ||
| Directors and managers (of entities whose net turnover in the last tax period ended 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 managers (of entities whose net turnover for the last tax period ended prior to the payment of income was <100,000 euros) (art. 101.2 LIRPF and 80.1.3RIRPF) | 19 per 100 | 190 | E.02 E.03 | |
| Literary, artistic or scientific awards not exempt from personal income tax, when they are considered work income | 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 per 100 45 percent |
|||
|
Professional activities |
In general (art. 101.5.a) LIRPF) | 15 percent | 190 | G.01 |
| Certain professional activities (municipal collectors, insurance brokers, etc.) (art. 101.5.a) LIRPF and 95.1 RIRPF) | 7 per 100 | 190 | G.02 | |
| New professionals (in the year of start and in the following two 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 in 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 in 100 | 190 | H.04 | |
| Yields of art. 75.2.b): transfer of image rights (art. 101.1 RIRPF) | 24 per 100 | 190 | I.01 | |
| Yields of art. 75.2.b): rest of the concepts (art. 101.2 RIRPF) | 19 per 100 | 190 | I.02 | |
|
Imputation of income from transfer of image rights |
(art. 92.8 LIRPF, and art. 107 RIRPF) | 19 per 100 | 190 | J |
|
Capital gains |
Prizes from games, contests, raffles, etc. subject to withholding, other than those subject to GELA (101.7 LIRPF) | 19 per 100 | 190 | K.01, K.03 |
| Forestry exploitation in public forests (101.6 LIRPF and 99.2 RIRPF) | 19 per 100 | 190 | K.02 | |
|
Other capital gains |
Transfer of Subscription Rights (art. 101.6 LIRPF): as of 1.1.2017 | 19 per 100 | 187 | M, N, O |
| Transfer of shares and interests in Collective Investment Institutions (Investment Funds) (art. 101.6 LIRPF) | 19 per 100 | 187 | EC | |
|
Capital furniture |
Derivatives from participation in equity of entities (art. 25.1, 101.4 LIRPF and 90 RIRPF)) | 19 per 100 | 193 | A |
| Transfer of own capital to third parties (current accounts, financial deposits, etc.); art. 25.2 LIRPF) | 19 per 100 | 193/194/ /196 | Depending on model | |
| Capitalization operations, life or disability insurance and capital imposition | 19 per 100 | 188 | No key | |
|
Intellectual and industrial property, provision of technical assistance (art. 101.9 LIRPF) Intellectual property when the taxpayer is not the author (art. 101.4 LIRPF) |
19 per 100 15 percent |
193 | C | |
| Leasing and subleasing of movable property, businesses or mines (art. 101.9 LIRPF) | 19 per 100 | 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 per 100 | 193 | C | |
|
Real Estate Capital |
Lease or sublease of urban real estate (art. 101.8 LIRPF; and 100 RIRPF) | 19 per 100 | 180 | No key |