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Practical Income Manual 2023.

Due tax

Withholdings and payment on account

Effective January 1, 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, in general, is 15 percent, will be 7 percent when the volume of such full income corresponding to the immediately preceding financial year is less than 15,000 euros and represents more than 75 percent of the sum of the full income of economic activities and work obtained by the taxpayer in said year.

  • Percentage of withholding on income from intellectual property

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

    Likewise, said percentage will be 7% in the case of advances on account derived from the transfer of the exploitation of copyrights that will accrue over several years.

  • Minimum withholding rate applicable to certain work income

    To comply with the measures contained in the Artist Statute regarding withholdings, the minimum withholding rate applicable to work income derived from a special employment relationship of artists who develop their work is reduced from 15 to 2 percent. activity in the performing, audiovisual and musical arts, as well as the people who carry out technical or auxiliary activities necessary for the development of said activity.

    The percentage will be reduced by 60 percent, remaining fixed at 0.8 percent, when work income 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 in the case of 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.