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Practical Handbook for Companies 2021

Withholding or on-account payment percentage

In article 128.6 of the LIS the following withholding or payment on account percentages are established:

  1. In general, 19 percent.

    In the case of income from leasing or subleasing of urban property located in Ceuta, Melilla or its dependencies, obtained by entities domiciled in these territories or operating in them through an establishment or branch, this percentage will be divided by two.

  2. In the case of income from the transfer of the right to exploit the image or from the consent or authorisation for its use, 24 percent.

  3. In the case of lottery and betting prizes which, due to their amount, are subject to and not exempt from the special tax on certain lotteries and bets referred to in Additional Provision thirty-three of Law 35/2006, of 28 November, on Personal Income Tax, 20 percent.In this case, the withholding rate will be applied on the amount of the winnings subject and not exempt, in accordance with the aforementioned provision.