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Practical Guide to Income Tax 2025. Part 1.

Due tax

Regulations: Art. 79 Law PIT

The amount of the advance payments corresponding to the 2025 tax year will be deducted from the resulting self-assessment tax liability.(withholdings and payments on account, installment payments and, where applicable, the Non-Resident Income Tax quotas paid by taxpayers who have acquired such status due to a change of residence), obtaining the differential quota.

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 pay on account are required to issue, in favor of the taxpayer, a certificate proving 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 the taxpayer. PIT.

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 declaration period. PIT (article 108.3 Regulation PIT).

Payments in instalments

Taxpayers who carry out economic activities will deduct the installment payments corresponding to the 2025 tax 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 2025 tax year acquired the status of taxpayers of IRPFABBRThose who have become habitually resident in Spanish territory for the purposes of this tax may deduct the amount that they may have paid as non-resident income tax quotas, provided that these quotas accrued in the 2025 tax year.

The withholdings and payments on account of Non-Resident Income Tax that may have been made during the 2025 tax year will be considered as payments on account of the tax due to these taxpayers. IRPFABBRTherefore, the amount of these will be included among the withholdings and payments on account that correspond, taking into account 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 LawPIT

They are considered payments on account of the PIT the withholdings actually made pursuant to Article 11 of Directive 2003/48/ECEC of the Council 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.