Regulations: Art. 79 Law Personal Income Tax
From the fee resulting from the self-assessment, the amount of the payments on account corresponding to the 2021 financial year will be deducted (withholdings and deposits on account, installment payments and, where applicable, the non-resident Income Tax payments paid by taxpayers who have acquired such consideration due to change of residence), obtaining the differential fee.
Withholdings and payment on account
Withholdings and payments on account can come from the following types of income:
- Income from work.
- Returns on movable capital.
- For leases of urban real estate (whether or not it constitutes an economic activity).
- For income derived from economic activities (except leasing of urban real estate).
- By application of the special income allocation regime.
- Due to accusations of economic interest groups and temporary unions of companies.
- Due to imputations of income derived from the transfer of image rights.
- For capital gains, including prizes and subscription rights.
The persons and entities obliged to withhold or deposit on account are obliged to issue, in favor of the taxpayer, a certification accrediting the withholding carried out or the deposits on account made, as well as the remaining data relating to the taxpayer that have been included in the corresponding annual summary of withholdings and payments on account of Personal Income Tax .
See in this regard the Resolution of the Tax Management Department of the AEAT of December 15, 1999 ( BOE of 22), as well as Resolution 3 /2001, of October 22, of the aforementioned Tax Management Department of the AEAT ( BOE of 31).
The certification with the aforementioned requirements must be made available to the taxpayer prior to the opening of the declaration period for Personal Income Tax (article 108.3 Regulation Personal Income Tax ).
Payments in instalments
Taxpayers who carry out economic activities will deduct the installment payments corresponding to the 2021 financial year, as stated in forms 130 or 131 presented.
Non-Resident Income Tax Fees paid by taxpayers who have acquired said status due to change of residence
Individuals who, in fiscal year 2021, have acquired the status of IRPF taxpayers, due to having become habitually resident in Spanish territory for the purposes of this tax, may deduct the amount that, If applicable, they would have paid non-resident Income Tax payments, provided that they are payments of this tax accrued in fiscal year 2021.
The withholdings and payments on account of the Income Tax of non-residents that, if applicable, had been made during the 2021 financial year, will be considered payments on account of the Personal Income Tax for these taxpayers. , so the amount thereof will be included among the corresponding withholdings and payments on account, taking into account the nature of the income on which they were made.
Withholdings actually made under Council Directive 2003/48/EC accrued before January 1, 2017
Regulations: Art. 99.11 Personal Income Tax Law
The withholdings actually made under the provisions of article 11 of Directive 2003/48/ ## ## EC ##2 are considered payments on account of ## Personal Income Tax of the Council, of June 3, 2003, on the taxation of savings income in the form of interest payments, accrued prior to January 1, 2017.
In this regard, it should be noted that Council Directive 2003/48/ EC established a double system of taxation of savings income: information exchange and retention at the source.
This latter system was followed by Luxembourg and Austria at the date of adoption of the agreement by which the new Council Directive ( EU ) 2015/2060 of 10 November 2015 came into force. which repeals Council Directive 2003/48/ EC . To these countries must be added other non-EU countries such as the Swiss Confederation, the Principality of Liechtenstein, the Republic of San Marino, the Principality of Monaco, the Principality of Andorra with which agreements were signed establishing measures equivalent to those provided for in Directive 2003/48/ EC .
With the entry into force of the new directive, a single information exchange system is established for the adoption of which a transitional period was established for countries that used the withholding system at source (specifically, for Austria, within the European Union and Switzerland, Liechtenstein, San Marino, Monaco and Andorra, outside the European Union). Period that ended in 2017.
However, all agreements signed with countries not belonging to the European Union include cases in which the previous withholding system at source will still apply despite the new protocol having come into force. These assumptions are mainly linked to pending obligations before the entry into force of the information exchange system.