10.1.2 Withholding or deposit percentages on account

The percentage withheld or paid on-account will be the following:

• In general, 19 per cent.

  In the case of incomes resulting from the lease or the sublease of urban buildings located in Ceuta, Melilla or their dependences, obtained by organisations domiciled in these territories or that operate in them through an establishment or branch office, aforementioned percentage will be divided in two.

• In the case of incomes resulting from the transfer of the right to the exploitation of image or from the consent or authorisation for its use, 24 per cent.

• In the case of lottery and bet prizes that, due to their amount, were subject to and not exempt from the special tax on certain lotteries and bets referred to in the thirty-third Additional Provision of Law 35/2006, of November 28, of the Personal Income Tax, 20 percent. In this case, the withholding will be carried out on the amount of the subject and non-exempt prize, in accordance with the aforementioned provision.