7.1 Table. List of withholding rates in percentage
PERFORMANCES |
ORIGIN |
Type 2015 |
Type 2015 |
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 |
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Pensioners with two or more payers |
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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):
|
19 |
15 |
15 |
15 7 |
|
Arrears |
15 |
15 |
15 |
15 |
|
Special tax regime applicable to workers posted to Spanish territory
|
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):
|
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 ):
|
15 7 7 |
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REAL ESTATE CAPITAL |
Leasing or subleasing of urban real estate |
20 |
19.5 |
19 |
19 |