4.7 Withholdings and payments on account

Once the investment deductions have been made on the positive adjusted full quota or reduced full quota, the liquid quota for the year is obtained (zero or positive). Withholdings and payments on account are subtracted from this amount, giving rise to the installment for the year to be deposited or returned . 

In general, entities, natural persons carrying out economic activities and non-residents operating in Spain through a permanent establishment are obliged to withhold income subject to IS .

They are subject, among others, to retention : 

• Income from movable capital.

• Prizes from games, contests, raffles or random combinations, whether or not linked to the offer, promotion or sale of certain goods, products or services or sale of certain goods, products or services and lottery and betting prizes that are subject to and not exempt from the special tax on certain lotteries and bets.

• Considerations obtained for the positions of administrator or director in other companies.

• Income obtained from the transfer of the right to exploit the image or from consent or authorization, even when obtained in the development of an economic activity.

• Income from the leasing or subletting of urban properties, even when they constitute income derived from economic exploitations.

• Income obtained from the transfers or redemptions of shares or participations representing the capital or assets of collective investment institutions. 

Likewise, when the previous income is paid in kind, the corresponding deposit on account must be made.