In general, withholdings and payments on account are reflected in the sections corresponding to the income from which they are derived (earned income, interest on accounts and deposits and financial assets...) and the program transfers these amounts to boxes 0592 and following in section M of the tax return: "Calculation of the tax and result of the tax return" Withholdings and other payments on account "
Instalment payments (forms 130 and 131) made by taxpayers carrying out economic activities both in direct, normal or simplified estimates and in objective estimates will be filled in box 0604.
When a non-resident changes his/her residence to Spanish territory and, for this reason, becomes a taxpayer for Personal Income Tax in 2019, he/she will enter the payments paid for Income Tax for Non-Residents accrued during the aforementioned tax period in box 0605.
Withholdings and payments on account of Non-Residents'Income Tax that, if applicable, have been made during the 2019 financial year , will be considered as payments on account of Personal Income Tax, so the amount of these will be included among the withholdings and the corresponding account income, taking into account the nature of the income on which it was made.
Payments shall be considered to be the withholdings on account actually made under Article 11 of Directive 2003 / 48/EC of the Board of Directors, of 3 June 2003, on the taxation of savings yields in the form of interest payments and shall be entered in box 0606