Withholdings and payment on account
What they are, when you should apply them and your obligations as a withholder
Persons or entities obliged to withhold or make account deposits
In general, they have the obligation to withhold when they pay incomes subject to withholding, among others:
Individuals who carry out an economic activity (employers, professionals, farmers, etc.) for the income they pay or pay in the exercise of the activity.
Entities in the income allocation regime that pay or pay income subject to Personal Income Tax.
Legal persons and other companies that pay or pay income subject to this tax.
Taxpayers of IRNR who operate in Spain through a permanent establishment or without permanent establishment in certain cases.