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Practical Manual for Companies 2023.

Withholding or on-account payment percentage

Regulation: Article 128.6 of the LIS

The following percentages of withholding or payment on account are established:

  1. In general, 19 percent .

    In the case of income from the leasing or subleasing of urban properties located in Ceuta, Melilla or their dependencies, obtained by entities domiciled in said territories or operating in them 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, 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 Law 35/2006, of November 28, on Personal Income Tax, 20 percent . In this case, the withholding will be made on the amount of the taxable and non-exempt prize, in accordance with the aforementioned provision.