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Non-Resident Taxation Manual (February 2024)

Withholding amount

Regulations: article 31.2 Law IRNR

The withholding must be an amount equivalent to the tax debt derived from the provisions of the Tax itself or those established in an Agreement.

However, the withholder must not take into account the following expenses or deductions (which are applicable when calculating the tax): deductible expenses, the special tax rate on real estate of non-resident entities and the deduction for donations.