7.1 Table. List of withholding rates in percentage

(*) Labor and statutory relations in general

(*) Pensions and passive income from the public system (Social Security and Passive Classes)

Pensioners with two or more payers: special procedure of art. 89 A) RIRPF

(*) Pensions from private social security systems

(*) Unemployment benefits and subsidies 

(*) Directors and administrators (of entities whose net business amount for the last tax period completed prior to the payment of income was > €100,000) (art. 101.2 LIRPF and 80.1.3 RIRPF)

(*) Directors and administrators (of entities whose net amount of business in the last tax period ending prior to the payment of income was < €100,000) (art. 101.2 LIRPF and 80.1.3 RIRPF)

(*) Literary, artistic or scientific prizes not exempt from IRPF , when they are considered income from work

(*) Courses, conferences, seminars and similar (art. 101.3 LIRPF and 80.1.4 RIRPF)

(*) Preparation of literary, artistic or scientific works, provided that the right to their exploitation is transferred (art. 101.3 LIRPF and 80.1.4 RIRPF):

• In general terms

• When the volume of such income from the previous financial 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

(*) Delays 

Special tax regime applicable to workers posted to Spanish territory

• Up to €600,000

• From €600,000.01 (same payer)

(*) Certain professional activities (art. 101.5a) LIRPF and 95.1 RIRPF)

• Municipal collectors.
• Insurance brokers who use the services of external auxiliaries.
• SELAE trade delegates.

• Since January 26, 2023, the taxpayers

  • That carry out activities included in sections 851, 852, 853, 861, 862, 864 and 869 of Sec. 28 of IAE .
  • That they develop activities included in groups 01, 02, 03 and 05 of Section 3 of the IAE .
  • Or when the consideration for said activity results in the provision of services that, if carried out on behalf of another , would be included in the special employment relationship of artists who carry out their activity in the performing, audiovisual and musical arts, as well as of persons who carry out technical or auxiliary activities necessary for the development of said activity. Provided that, in any of the cases provided above, the volume of Gross Income from such activities in the previous year:
    • is less than €15,000, and also
    • Represents more than 75% of the sum of the Gross Income of AA.EE. and the work obtained by the taxpayer in said fiscal year

Income derived from the transfer of the right to exploit the image, when these are classified by the recipient as income derived from his or her professional activity.

Agricultural and livestock activities in general (art. 95.4 RIRPF)

Forestry activities (art. 95.5 RIRPF)

Certain business activities in Objective Estimation (art. 95.6 RIRPF)

Income from art. 75.2 b) transfer of image rights (art. 101.1 RIRPF)

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

(art. 92.8 LIRPF , and art. 107 RIRPF)

Forest exploitation in public forests (art. 101.6 LIRPF and 99.2 RIRPF)

Transfer of shares and interests in Collective Investment Institutions (Investment Funds) (art. 101.6 LIRPF )

(*) Derivatives of participation in the equity of entities (arts. 25.1 and 101.4 LIRPF and 90 RIRPF)

(*) Transfer of own capital to third parties (current accounts, financial deposits, etc.) (art. 25.2 LIRPF )

(*) Capitalization operations for life or disability insurance and capital imposition

Industrial property, provision of technical assistance (art. 101.9 )LIRPF

Lease and sublease of movable property, businesses or mines (art. 101.9 LIRPF )

(*) Intellectual property when the recipient taxpayer is not the author (art. 101.4 LIRPF )

Advances on account arising from the transfer of the exploitation of copyright that will accrue over several years (art. 101.9 LIRPF )

Income derived from the transfer of the right to exploit image rights (art. 101.10 LIRPF ) provided that they are not in the development of an economic activity

Intellectual property (art. 101.9 LIRPF ):

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

(*) Lease or sublease of urban real estate (art. 101.8 LIRPF and 100 RIRPF)