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Withholdings in income tax for non-residents without a permanent establishment

Withholdings applicable to non-residents and tax return forms for withholding agents

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Forced to retain

Some of the organisations obligated to withhold with respect to the income they pay or deposit for this tax, are the following:

  • Organisations resident in Spain, including those organisations under the tax system for income attribution.

  • The individuals resident in Spain who undertake economic activities.

  • Taxpayers of this tax by permanent establishment.

  • Taxpayers of this tax without permanent establishment in respect of work income they pay as well as in respect of other income subject to withholding and that are deductible expenses for obtaining income from financial activity carried out in Spain without the intervention of permanent establishment.

  • The entities in the income allocation system that have been set up abroad and that undertake financial activity with a "presence in Spanish territory".

  • In operations on financial assets according to the nature of the operation, the figure of the withholder varies.