Information table on applicable withholding rates (2020)

Job

^(**) General labour and statutory relations

^(**) Pensions and passive assets of the public system (Social Security and Civil Servants)

Pensioners with two or more payers: special procedure of art. 89.A RIRPF

^(**) Pensions from private social security systems

^(**) Unemployment benefits and subsidies

Unemployment benefits in the form of a single payment (only reimbursement of undue benefits)

^(**) 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 80.1.3 RIRPF)

^(**) 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 80.1.3 RIRPF)

^(**) Literary, artistic or scientific awards not exempt from IRPF , when they are considered work income

^(**) Courses, conferences, seminars, … (art. 80.1.4 RIRPF and 101.3 LIRPF)

^(**) Preparation of literary, artistic or scientific works (art. 80.1.4 RIRPF and 101.3 LIRPF)

^(**) Arrears (art. 101.1 LIRPF)

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)

Professional activities

^(**) In general [art. 101.5.a) LIRPF]

^(**) Certain professional activities (municipal collectors, insurance brokers, etc.) (art. 101.5.a) LIRPF and 95.1 RIRPF)

^(**) New professionals (in the year of start and in the following two years) [art. 101.5.a) LIRPF and 95.1 RIRPF]

Other economic activities

Agricultural and livestock activities in general (art. 95.4 RIRPF)

Pig and poultry fattening activities (art. 95.4 RIRPF)

Forestry activities (art. 95.5 RIRPF)

Certain business activities in Objective Estimation (art. 95.6 RIRPF)

Yields of art. 75.2.b): transfer of image rights (art. 101.1 RIRPF)

Yields of art. 75.2.b): rest of the concepts (art. 101.2 RIRPF)

Imputation of income from transfer of image rights

(art. 92.8 LIRPF and art. 107 RIRPF)

Capital gains

Prizes from games, contests, raffles... subject to withholding, other than those subject to GELA (101.7 LIRPF)

Forestry exploitation in public forests (101.6 LIRPF and 99.2 RIRPF)

Other capital gains

Transfer of Subscription Rights (art. 101.6 LIRPF): as of 1.1.2017

Transfer of shares and interests in Collective Investment Institutions (Investment Funds) (art. 101.6 LIRPF)

Capital furniture

^(**) Derivatives from participation in equity of entities (art. 25.1, 101.4 LIRPF and 90 RIRPF)

^(**) Transfer of own capital to third parties (current accounts, financial deposits, etc.); art. 25.2 LIRPF)

^(**) Capitalization operations, life or disability insurance and capital imposition

^(**) 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)

^(**) Leasing and subleasing of movable property, businesses or mines (art. 101.9 LIRPF)

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

Real Estate Capital

^(**) Lease or sublease of urban real estate (art. 101.8 LIRPF; and 100 RIRPF)