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Form 200. Corporate Income Tax Declaration 2018

10.1.1 Obligated to retain and deposit on account

According to the provisions of article 128.1 of the LIS they are obliged to withhold or pay on account when they satisfy or pay income subject to withholding or payment on account of the Corporate Tax:

  • Legal persons and other entities, including communities of property and owners and entities under the income allocation regime.

  • Natural persons with respect to the income they satisfy or pay in the exercise of their economic activities.

  • Natural persons, legal entities and other entities not resident in Spanish territory, which operate there through a permanent establishment.

  • The representative designated in accordance with the provisions of article 86.1 of the consolidated text of the Law on the organization and supervision of private insurance, approved by Royal Legislative Decree 6/2004, who acts on behalf of the insurance entity that operates under the free provision regime. of services, in relation to operations carried out in Spain.

With effect from 1-1-2016, insurance entities domiciled in another Member State of the European Economic Area that operate in Spain under the regime of free provision of services, in relation to the operations carried out, will be required to practice withholding or deposit on account. in Spain.