8.7.4.1.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 declaration 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 actually made pursuant to the provisions of Article 11 of Council Directive 2003/48/EC of 3 June 2003 on the taxation of savings income in the form of interest payments shall be considered as payments on account and shall be recorded in box 0606.