Skip to main content
Practical manual for Income Tax 2022.

Due tax

Regulations: Art. 79 Law Income Tax

The amount of the payments on account corresponding to the 2022 financial year (withholdings and payments on account, fractional payments and, where applicable, the Non-Resident Income Tax installments paid by taxpayers who have acquired such consideration due to a change of residence) will be deducted from the amount resulting from the self-assessment, obtaining the differential amount.

Withholdings and payment on account

Withholdings and payments on account may come from the following types of income:

  • Income from work.
  • Income from movable capital.
  • For leasing of urban properties (whether or not it constitutes an economic activity).
  • For income derived from economic activities (except urban property leases).
  • By application of the special regime of income attribution.
  • For charges against economic interest groups and temporary business associations.
  • For 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 make payments on account are obliged to issue, in favour of the taxpayer, a certificate accrediting the withholding made or the payments 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 IRPF .

See in this regard the Resolution of the Tax Management Department of the AEAT of December 15, 1999 ( BOE of December 22), as well as Resolution 3/2001, of October 22, of the aforementioned Tax Management Department of the AEAT ( BOE of October 31).

The certification with the aforementioned requirements must be made available to the taxpayer prior to the opening of the IRPF declaration period (article 108.3 Regulation IRPF ).

Payments in instalments

Taxpayers who carry out economic activities will deduct the fractional payments corresponding to the 2022 fiscal year, as shown in the forms 130 or 131 submitted.

Non-Resident Income Tax quotas paid by taxpayers who have acquired such status by change of residence

Individuals who in the year 2022 have acquired the status of taxpayers of IRPF , by having become their habitual residence in Spanish territory for the purposes of this tax, may deduct the amount that, where applicable, they have paid in the form of installments of the Non-Resident Income Tax, provided that these installments of this tax accrued in the year 2022.

Any withholdings and payments on account of Non-Resident Income Tax that, where applicable, were made during the 2022 financial year, will be considered for these taxpayers as payments on account of IRPF , so the amount thereof will be included among the corresponding withholdings and payments on account, depending on the nature of the income on which they were made.

Withholding taxes actually made pursuant to Council Directive 2003/48/EC accrued before 1 January 2017

Regulations: Art. 99.11 Law Income Tax

The following are considered to be payments on account of IRPF the withholdings on account actually made pursuant to the provisions of article 11 of Council Directive 2003/48/ EC of 3 June 2003 on the taxation of savings income in the form of interest payments, accrued before 1 January 2017.

In this regard, it should be noted that Council Directive 2003/48 established a dual system of taxation of savings income: information sharing and retention at 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 . These countries should be added to 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 system for the exchange of information is established, for the adoption of which a transitional period was established for countries that used the withholding tax system (specifically, for Austria, within the European Union, and Switzerland, Liechtenstein, San Marino, Monaco and Andorra, outside the European Union). Period ending in 2017.

However, all agreements signed with countries outside the European Union include cases in which the previous system of withholding tax will still apply even though the new protocol has come into force. These assumptions are mainly linked to obligations pending before the entry into force of the information exchange system.