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Practical manual for Income Tax 2023.

Due tax

Withholdings and payment on account

With effect from 1 January 2023, the following withholding percentages have been modified:

  • Percentage of withholding on work income derived from the production of literary, artistic or scientific works, provided that the right to their exploitation is transferred

    This percentage, which is generally 15%, will be 7% when the volume of such gross income corresponding to the immediately preceding year is less than 15,000 euros and represents more than 75% of the sum of the gross income from economic activities and work obtained by the taxpayer in said year.

  • Percentage of withholding tax on income from intellectual property

    The percentage on income from intellectual property, regardless of its classification, is set at 15% (instead of 19%), except when the volume of such gross income corresponding to the immediately preceding fiscal year is less than 15,000 euros and represents more than 75% of the sum of the gross income from economic activities and work obtained by the taxpayer in said fiscal year, in which case the percentage will be 7%. 

    Likewise, this percentage will be 7% in the case of advances on account arising from the transfer of the exploitation of copyright that will accrue over several years.

  • Minimum withholding rate applicable to certain work income

    In order to comply with the measures contained in the Artist's Statute regarding withholdings, the minimum withholding rate applicable to work income derived from a 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, is reduced from 15% to 2%.

    The percentage will be reduced by 60%, remaining at 0.8%, when the income from work benefits from the deduction provided for in article 68.4 of the Personal Income Tax Law (deduction for income obtained in Ceuta and Melilla) and for the year 2023, also when it concerns income obtained on the island of La Palma by taxpayers with habitual and effective residence on that island, to which Additional Provision 53 of the aforementioned Law refers.