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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

7.1 Table. List of withholding rates in percentage

PERFORMANCES

ORIGIN

Type 2015
(Until July 12)

Type 2015
(As of July 12)

Type 2016, 2017 and 2018

Type 2019, 2020, 2021, 2022 and 2023

WORK

General labour and statutory relations

Variable

Variable

Variable

Variable

Pensions and passive assets of the public system - Social Security and Civil Service - and of private social security systems

Pensioners with two or more payers

Unemployment benefits and subsidies (in the form of a single payment, I only reimburse undue benefits)

Directors and managers (entities with net turnover in the last completed tax period before payment of income > €100,000)

37

37

35

35

Directors and managers (entities with net turnover in the last completed tax period before payment of income < €100,000)

20

19.5

19

19

Literary, artistic or scientific awards not exempt from IRPF , when they are considered work income

19

15

15

15

Courses, conferences, seminars, …

19

15

15

15

Production of literary, artistic or scientific works, provided that the right to their exploitation is transferred (2023):

  • In general terms

  • When the volume of such returns from the previous year is less than €15,000 and represents more than 75% of the sum of the RI from AA.EE. and the work obtained by the taxpayer in said fiscal year

19

15

15

15

7

Arrears

15

15

15

15

Special tax regime applicable to workers posted to Spanish territory

  • Up to €600,000
  • From €600,000.01 (same payer)

24

47

24

47

24

45

24

45

PROFESSIONAL ACTIVITIES

In general terms

19

15

15

15

Certain professional activities (municipal collectors, insurance brokers, etc.)

9

7

7

7

Taxpayers who carry out cultural and artistic activities included in sections 851 to 853, 861 and 862, and 899 of Sec. 2 and in groups 01 to 03 and 05 of the Sec. 3 of the IAE , or when the consideration for said activity derives from a provision of services that by its nature may be included in the special employment relationship of artists in public shows, provided that the volume of gross income from such activities in the previous year (2023):

  • is less than 15,000 euros), and, in addition,
  • represents more than 75% of the sum of the RI from AA.EE. and the work obtained by the taxpayer in said fiscal year
7

New professionals (starting year and the following two years)

9

7

7

7

OTHER ECONOMIC ACTIVITIES

Agricultural and livestock activities in general

2

2

2

2

Pig and poultry fattening activities

1

1

1

1

Forestry activities

2

2

2

2

Certain business activities in Objective Estimate

1

1

1

1

Assignment of image rights

24

24

24

24

Other income from art. 75.2.b): rest of the concepts (art. 101.2 RIRPF )

20

19.5

19

19

INCOME IMPUTION

For transfer of image rights

20

19.5

19

19

CAPITAL GAINS

Prizes from games, contests, raffles… subject to withholding, other than those subject to GELA

20

19.5

19

19

Forestry exploitation in public forests

20

19.5

19

19

OTHER CAPITAL GAINS

Transfer of subscription rights, as of January 1, 2017

19 (as of 1/1/2017) 19

Transfer of shares and interests in Collective Investment Institutions (Investment Funds)

20

19.5

19

19

CAPITAL FURNITURE

Participation in equity of entities

20

19.5

19

19

Transfer of own capital to third parties; current accounts, financial deposits, etc.

20

19.5

19

19

Capitalization operations, life or disability insurance and capital imposition

20

19.5

19

19

Industrial property, provision of technical assistance

20

19.5

19

15

19 (2023)

Intellectual property when the recipient taxpayer is not the author

20

19.5

15

15

Leasing and subleasing of movable property, businesses or mines

20

19.5

19

19

Assignment of the right to exploit image rights provided that they are not in the development of an economic activity

24

24

24

24

REGARDLESS OF ITS QUALIFICATION AS A SOURCE OF INCOME 2023

Intellectual property (art. 101.4 and 9 LIRPF ):

  • In general terms
  • When the 7% rate provided for in art. 101.3 or 101.5 LIRPF is applicable
  • Advances on the transfer of copyright to be accrued over several years

15

7

7

REAL ESTATE CAPITAL

Leasing or subleasing of urban real estate

20

19.5

19

19