What is the withholding or payment on account percentage?

The percentage withheld or paid on-account will be the following:

1. In general, 19 per cent.

   In the case of incomes resulting from the lease or the sublease of urban buildings located in Ceuta, Melilla or their dependences, obtained by organisations domiciled in these territories or that operate in them through an establishment or branch office, aforementioned percentage will be divided in two.

2. In the case of incomes resulting from the transfer of the right to the exploitation of image or from the consent or authorisation for its use, 24 per cent.

3. In the case of lottery and betting prizes that, due to their amount, are 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 and partial modification of the laws on Corporate Tax, Non-Resident Income Tax and Wealth Tax, 20 percent. In this case, the withholding tax shall be levied on the amount of the taxable and non-exempt prize.