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:
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Individuals who carry out an economic activity (employers, professionals, farmers, etc.) for the income they pay or pay in the exercise of the activity.
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Entities in the income allocation regime that pay or pay income subject to Personal Income Tax.
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Legal persons and other companies that pay or pay income subject to this tax.
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Taxpayers of IRNR who operate in Spain through a permanent establishment or without permanent establishment in certain cases.