7.1 Table. List of withholding rates in percentage

Labor and statutory relations in general

Pensions and passive assets from the public system -Social Security and Passive Classes- and from private social security systems

Pensioners with two or more payers

Unemployment benefits and subsidies (in the single payment modality, I only reimburse undue benefits)

Directors and administrators (entities with net turnover last tax period ended before payment of income > €100,000)

Directors and administrators (entities with net turnover last tax period ended before payment of income <€100,000)

Literary, artistic or scientific awards not exempt from Personal Income Tax , when they are considered income from work

Courses, conferences, seminars,…

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

• In general terms

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

Arrears

Special tax regime applicable to workers posted to Spanish territory

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

Certain professional activities (municipal collectors, insurance mediators...)

Taxpayers who develop 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 Sec. 3 of IAE , or when the consideration for said activity results in a provision of services that, due to their nature, may be included in the special employment relationship of artists in public performances, provided that the volume of Full returns from such activities in the previous fiscal year (2023):

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

Newly started professionals (starting year and the following two)

Agricultural and livestock activities in general

Forestry activities

Certain business activities in Objective Estimation

Transfer of image rights

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

For transfer of image rights

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

Forestry exploitation in public forests

Transfer of subscription rights, starting January 1, 2017

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

Participation in own funds of entities

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

Capitalization operations, life or disability insurance and capital taxation

Industrial property, provision of technical assistance

Intellectual property when the recipient taxpayer is not the author

Leasing and subletting of personal property, businesses or mines

Transfer of the right to exploit image rights as long as they are not in the development of an economic activity

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
• Advances on account of the transfer of copyright that will accrue over several years

Leasing or subletting of urban real estate