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Practical Manual of Companies 2022.

Withholding or on-account payment percentage

Regulation: Article 128.6 of the LIS

The following withholding or deposit percentages are established:

  1. In general, 19 percent .

    In the case of income from the leasing or subletting of urban properties located in Ceuta, Melilla or their dependencies, obtained by entities domiciled in said territories or that operate there through an establishment or branch, said percentage will be divided by two.

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

  3. In the case of lottery and betting prizes that, due to their amount, were subject to and not exempt from the special tax on certain lotteries and bets referred to in the thirty-third Additional Provision of the Law 35/2006, of November 28, on the Personal Income Tax, 20 percent . In this case, the withholding will be carried out on the amount of the subject and non-exempt prize, in accordance with the aforementioned provision.