Royal Decree 2717 / 1998, December 18, Whereby Governing Payments To Account For Physical Persons Income Tax And The Tax On The Income Of Non-Residents And Regulation Of The Tax Modified In M...

Original Language Title: Real Decreto 2717/1998, de 18 de diciembre, por el que se regulan los pagos a cuenta en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre la Renta de no Residentes y se modifica el Reglamento del Impuesto sobre Sociedades en m...

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Law 40/1998 of 9 December, the tax on physical persons income and other tax rules, introduces important innovations in the management of this tax, which include the relative to the new limits that define the obligation to declare (article 79 of the law), the possibility that these people have requested the return of the excess of withholdings and payments on account which could have supported (article 81 of the law) and the effects of provisional settlements that the Administration can turn to these taxpayers (article 84 of the Act).

The new system of management of the tax that the previous rules define, above all for the set of excluded taxpayer of the obligation of filing statement, calls for a profound transformation of the system of withholdings and payments on account, especially in relation to the performance of the work.

On the other hand, are also produced significant developments in the system of withholding on income from capital, lowering the rate of withholding tax to 18 per 100 for the financial products most used by small savers, even introducing a withholding for income derived from investments in collective investment institutions.

Accordingly, the Government considers appropriate to advance the adoption of the present Royal Decree prior to the of the regulation of the tax on physical persons income, with the aim that the forced to practise withholdings and payments on account can know in advance the operation of the new system, thus providing the security and information necessary for the correct performance of their duties as retainers.

In order to provide a regulation comprehensive and systematic of the new regime applicable to payments on account of tax on the income of physical persons from the date of entry into force of the new law governing the tax, this Royal Decree contains all necessary regulations, both in what refers to withholdings and payments on account , as the instalments that taxpayers must fill with economic activities.

Also regulation of the tax is also modified to adapt it to the changes produced in the tax on the income of physical persons relating to deductions from the income of the capital.

Finally, are included in this Royal Decree regulations of configuration of the system of payments on account of tax on the income of non-residents.

This Royal Decree is divided into three titles, I regulates all the system of payments on account of tax on the income of physical persons and 40, is developed in articles 39, II, comprising a unique article, modify certain articles of the regulations of the tax in respect of withholdings and payments on account of this tax and the III comprising 9 articles, regulates payments in the tax on the income of non-residents, four transitional provisions, a repealing provision and a final.

The most important changes relate to the scope of the income from work.

Article 79 of the law governing the new tax on physical persons income configured in a different way, with respect to that intended by the law 18/1991, the obligation to declare for the recipients of income from work, with the aim of excluding the obligation to submit a Declaration and the subsequent autoliquidación to a large number of taxpayers with sufficient economic capacity to contribute by this tax.

Therefore has been significantly raised the total amount of annual work yields that determine the exclusion of the obligation to declare and self-assessment tax, placing it, in General, at 3.500.000 pesetas, against the amount of 1,250,000 pesetas which operated previously.

Accordingly, taxpayers who are within that limit, and met other conditions required by the law, and that, by their economic capacity, should contribute to the tax, shall be subject to the same by means of withholdings and payments on account supported.

Hence, being the withholdings and payments on account of perceived work yields tax payable, it is necessary to achieve the greatest possible fit between liquid share which may arise out of an autoliquidación before the tax administration and the amount of withholdings and payments on account supported by these taxpayers, reducing, at the same time, the number of returns that occurred with the previous regulations.

Adjustment or designated equilibrium is justified, in addition, for reasons of horizontal equity, in a way that avoid that equality of income and personal and family circumstances, two taxpayers are not forced to submit Declaration be subject to retention differently.

To enable this, the present Royal Decree contemplates a system of quantification of the deductions similar to the scheme that follows the law to determine the taxable base and tax fee. The procedure can be summarized as follows: firstly, the total remuneration of work amount minora in the amount of certain deductible costs, of the reductions provided for in article 18 of the law, as well as the minimum personal and family descendants provided for in article 40 of the same, to obtain a basis for calculating the rate of withholding tax similar to the taxable in the tax base. Subsequently, to the database applies the tax scale, obtaining a share of retention, which should correspond to the liquid share of the Declaration. Finally, gets the rate of withholding tax, applicable on the total amount of satisfied the work yields, by dividing the fee retention among the latter.

The scheme adheres to the requirements contained in the 83.1 article of the law, when he says that «withholdings and payments on account on work yields derived from labour or statutory relations and pensions or passive assets shall be fixed by regulation by reference to the amount resulting from the rates apply to the base of retention or payment on account» , and in the twelfth additional provision of the same body of law, indicating that retention for 1999 tables will be approved before January 15 of that year and shall take into account the rate and the personal and family circumstances of the beneficiary.

Thus, it establishes, as a general rule, a scheme of determining the rate of retention for each taxpayer from the application of the scale of the tax, including both the State as the complementary, but with two exceptions, 20 per 100 type fixed fees for taught courses, conferences and seminars, as well as transfer the right of exploitation of literary works artistic or scientific, and 40 per 100 for the remuneration of the members of boards of Directors, as by the characteristics of these activities cannot be included them in the general mechanism described above. For this reason, you choose, in the first case, by applying the same type of retention than professional performance, given the apparent connection between the two, while in the case of Directors continues with the same type of retention than in previous legislation.

The scale of retention is obtained by aggregation of two scales (State and supplementary) contained in the tax law, to comply with the legally established term that was alluded to earlier. Rules for your application, include some already collected by the current regulations, such as that relating to the volume of fees to take into account (fixed and predictable variables), the form of determination of the volume of fees in the case of the peons or daily wages, the special scheme for fishermen, as well as maintaining the implementation of minimum of 2 per 100 for contracts of less than a year or sporadic and 20 per 100 for some special labour relations that can be mistaken for professional activities on their own.

However, the purpose that the deductions supported the end of the year are tight as possible to the final tax and the logical necessity of predictable earnings of the year, splitting force the establishment of a process of regularization of the type of hold that prevents that the variations in economic circumstances, personal or family of the recipient of income from work translates into a mismatch between retention and final tax. This regularisation process constitutes an important part of this new system and applies in cases of modifications or extensions of contracts, new hires, modifications of general rules or applicable sectoral rules, promotions, promotion or demotion of workers, as well as significant variations in the volume of fees initially taken into account for the calculation of the rate of withholding tax. Also provides for adjustments at the request of the worker, if they vary the personal and family circumstances of the same throughout the year, to which will present a communication of data your company stating these circumstances or its variation.


The consequence of the lack of communication of conditions expressed is non-consideration of them by the payer to determine the type of applicable retention, without prejudice to the effects arising, in other orders - liquidatorio and sanctioning those omissions, falsehoods or inaccuracies that determine withholdings or payments on account less than those coming for these reasons.

It should be emphasized, regarding the system of calculation of the withholding on the performance of the work described, there are two rules that seek to relieve companies on the tasks to implement these innovations so quickly. The first one allows to earn quarterly adjustments in the rate of withholding tax that may result from changes in the economic or personal circumstances of the worker in the first nine months of the year. The second, of a transitional measure, allow that companies can make withholdings for the months of January and February 1999 using data on employees relating to 1998, without that need to capture all the information you need prior to making these payroll of these.

In terms of the performance of economic activities, remains basically outline today existing retention, i.e. 20 per 100 for yields in general (10 per 100 for some individual cases) and 2 per 100 for farming or livestock (1 per 100 for some livestock).

Which refers to the scheme of deductions and income to applicable account within the scope of the taxation of savings, both in the tax on the income of natural persons and corporate tax, should highlight the following developments in relation to the previous regulations: 1 reduces the rate of withholding tax that falls on the income from the capital derived from the transfer to third parties of own capital by 100 from 25 up to 18 per 100. This reduction does not reach to the rest of the income derived from capital that, in General, are still subject to withholding to account to the general type of 25 per 100.

The retention base shall be calculated taking into account the reductions provided for in the tax law depending on the time of generation of these returns.

The aim of such modification is to the exclusion of the obligation to declare a large number of taxpayers that complement the work yields below the limit said to declare with yields of the capital undergoing retention of small claims.

For this reason, the rate of withholding tax for these returns with the bottom of the scale of the tax type, equal as they are derivatives of the assignment to third parties of own capital which have greater incidence in the declarations of the taxpayers of lesser economic capacity.

2nd exonerate retention, when they are obtained exclusively by taxable persons of the tax, the yields from securities of fixed income, which are traded on official secondary markets of Spanish values, that are issued after the entry into force of the Royal Decree and are represented through book-entry.

This measure is intended to improve the efficiency of the organized markets of fixed income, which should result in an improvement of the financing companies and the Spanish public administrations.

For the same reason, it also excludes withholding tax of the tax on the income of physical persons to the income derived from the transfer of financial assets with explicit performance, with the same requirements as in the tax.

3rd joins the mechanism of withholding to account for capital gains generated in transmission or reimbursement of shares representing the capital or assets of the collective investment institutions, by subjecting them to a retention of 20 per 100, which applies both on those derived from collective investment institutions domiciled in the territory of Spanish as on those derived from institutions domiciled outside it that are obtained by the members or participants of these residents in Spain.

The retention base in these cases match the amount in the taxable income of the tax on the income of physical persons or of tax, depending on who is the beneficiary of the income.

This measure is intended to achieve a greater tax neutrality between different instruments of savings and a greater fit between supported withholding to account and final tax which corresponds to satisfy taxpayers that they complement their yields of working with this type of income, as it is at all necessary to achieve the already designated objective pursued by all the new retention system as it is excluded from the obligation to declare a large number of contributors.

Given the novelty of this retention, their practical application is delayed until 1 February 1999.

4th are subject to retention of 25 per 100 yields derived from contracts of life insurance, in accordance with the qualification of income from capital that, in any case, gives to them the law of personal income tax, while taking into account the favorable treatment that this gives them through applicable according to their period, reductions.

For the same reason earlier stated, its implementation is delayed until 1 February 1999.

5th disappears the obligation to make payments on account on explicit performances whose frequency of settlement is greater than twelve months.

Some other developments of this Royal Decree are summarized as follows: unifying the percentage of retention leases and subleases of property in the tax on the income of the physical persons, in the same way that already occurs in the corporate tax, and is set in the 18th by 100, applicable also to yields of current accounts and term deposits.

The percentage of retention on the awards subject to this obligation is fixed and constituting capital gains at 20 per 100 of its amount.

Set a single percentage of retention of 20 per 100 for preceding yields of the intellectual property of technical assistance, from the lease of movable property, businesses or mines and of the transfer of the right of exploitation of the right of image, regardless of the qualification that these incomes have for the recipient.

In terms of formal retainer and the obligor's obligations into account, are kept which are traditionally demanding, although, in the case of the annual summary of deductions, it produces a greater degree of disclosure requirement, in line with the circumstances taken into account for the implementation of the new system of retentions.

Finally, in respect of instalments, is basically the scheme currently maintains current and compliance is given in the twelfth additional provision of the tax law, to taxpayers who develop economic activities in regime estimation objective type of payment instalments to a 4 by 100, as a general rule, and a 3 or 2 per 100 When available one or any salaried person, respectively.

Title III contains regulatory rules for the system of payments on account of tax on non-residents return, regulating in his two chapters on income derived by taxpayers with and without mediation of permanent establishment, in accordance with the characteristics of their forms of taxation.

By virtue, on the proposal of the second Vice President of the Government and Minister of economy and finance, according to the Council of State and after deliberation by the Council of Ministers at its meeting of December 18, 1998, available: title I payments on account of tax on the income of the persons physical chapter I withholdings and payments on account. Article 1 General rules. Obligation of practicing withholdings and payments on account of tax on the income of physical persons.

1. persons or entities referred to in article 3 of this Royal Decree which satisfy or pay pensions provided for in article 2, shall be obliged to retain and entering the Treasury in respect of payment of the tax on the income of the persons physical corresponding to the beneficiary, in accordance with the rules of this Royal Decree.

Also there is obligation to withhold in the operations of financial assets and transmission transmission or redemption of shares or shares of collective investment institutions, in the conditions laid down in this Decree.

2. when above incomes are satisfied or paid in kind, persons or entities referred to in the preceding paragraph shall be obliged to make an income account, in respect of a payment on account of tax on the Renta de las Personas Físicas corresponding to the beneficiary, in accordance with the rules of this Royal Decree.

3. for the purposes of the provisions of this Royal Decree, references to the retainer shall be carried out equally to the obligor to make payments on account, in the case of the joint regulation of both payments on account.

Article 2. Income subject to withholding or income account.

1 subject to retention or deposit to account revenues following: to) the performance of the work.

(b) the income from the capital.

(c) yields the following economic activities: the performance of professional activities.


Yields of agricultural and livestock activities.

(d) capital gains obtained as a result of transmissions or redemption of shares and shares representative of capital or assets of collective investment institutions.

2 will also be subject to retention or deposit to account the following incomes, regardless of its rating: a) yields from the lease or sublease of urban properties.

For this purpose, the references to the lease shall be considered performed also to the sublease.

(b) the returns from the industrial, intellectual property of the provision of technical assistance, from the lease of movable property, businesses or mines, the sublease the former property and the transfer of the right to the exploitation of the image right from.

(c) the prizes that are delivered as a result of participation in games, contests, raffles or random combinations, whether or not linked to the offer, promotion or sale of certain goods, products or services.

3 there is no obligation to practice retention or deposit to account on the following income: a) exempt income and allowances and travel expenses exempted from assessment.

(b) the yields of securities issued by the Bank of Spain that constitute regulatory instrument of intervention in the money market and the Treasury bills yields.

However, institutions of credit and other financial institutions that formalize with clients contracts accounts based on transactions on Treasury bills will be required to retain with regard to yields obtained by the above account holders.

(c) obligations in stock conversion premiums.

(d) the performance of accounts abroad satisfied or paid by permanent establishments abroad of credit institutions and financial institutions resident in Spain.

(e) dividends or shares in profits coming from tax periods during which the entity that distributes them is found in fiscal transparency regime.

(f) income derived from the transfer or refund of financial assets with explicit performance, always complying with the following requirements: 1 that are represented through book-entry.

2nd that is traded on an official secondary stock market Spanish.

Financial institutions involved in the transmission, redemption or refund of such financial assets, shall be obliged to calculate performance attributable to the owner of the value and report the same to both the holder and the tax administration, which also will provide data for persons involved in the operations listed.

It empowers the Minister of economy and finance to establish the procedure to enforce the exclusion of retaining regulated at this point.

Still in this paragraph f), institutions of credit and other financial institutions that formalize with clients contracts accounts based on operations on the previous values will be required to retain with regard to yields obtained by the above account holders.

Equally, will be subject to withholding part of the price that equals the coupon in the transmissions of financial assets carried out within the 30 days immediately prior to expiry of the coupon, when the following requirements are met: 1 º that the purchaser is a person or entity not resident in Spanish territory or to be taxable persons of the tax.

2nd the explicit yields derived from the transmitted values are exempted from the obligation to withhold in relation to the purchaser.

(g) the prizes that are delivered as a result of organized games under cover of the provisions of the Royal Decree-Law 16/1977, 25 February, by which regulate aspects penal, administrative and fiscal games of luck, gambling or gambling and betting, as well as those whose retention base does not exceed 50,000 pesetas.

(h) income from the lease or sublease of urban properties in the following cases: 1 ° in the case of rental housing by companies for their employees.

2nd when the rent paid by the tenant to a same lessor does not exceed the annual 150,000 pesetas.

3 ° when the landlord is obligated to pay for any of the headings of the Group 861 of the first section of the rates of tax on economic activities, adopted by Royal Legislative Decree 1175 / 1990, 28 September, and not be zero fee either, by any other heading that empowered to lease or sublease of urban real estate activity , when applying the rules for determining the quota established in the epigraphs of the aforementioned group 861, the cadastral value of real estate for lease or sublease is not zero quota.

For these purposes, the lessor must provide proof against the lessee the aforementioned obligation, under the terms established by the Minister of economy and finance.

Article 3. Obliged to withhold or login to account.

1 in General, will be required to retain or log in to account, as soon as they meet income subject to this obligation: to) legal persons and other entities, including the communities of owners and entities in income allocation regime.

(b) the taxpayer engaged in economic activities, when they meet income in the exercise of their activities.

(c) physical, legal persons and other entities not resident in Spanish territory, that operate on it through permanent establishment.

(d) natural persons, legal and other entities not resident in Spanish territory, which operate without mediation of permanent, in terms of the performance of the work establishment to meet, as well as with regard to other income subject to withholding or income account which constitute deductible for the obtaining of income expense to that referred to in article 23.2 of the Act 41/1998 , 9 December, non-resident income tax and tax rules.

It shall not be deemed that a person or entity satisfies revenue when he sticks to make a simple means of payment.

The payment of an amount means through simple payment account and order of a third party.

They have no consideration of operations of simple mediation of payment which are specified below. Consequently, persons and above-mentioned entities will be required to retain and enter in the following cases: 1 ° when depository of foreign securities owned by resident in Spanish territory or are in charge of the management of collection of rents derived from these values, provided that such income have not supported previous retention in Spain.

2nd when they meet your staff benefits borne by Social Security.

3 ° when they meet their staff amounts paid by third parties by way of gratuity, pay for the service or other similar.

4 º in the case of agricultural cooperatives, when they distribute or commercialize products from farms of its partners.

2 in particular: to) are obliged to retain resident entities or permanent establishments in which taxpayers provide services when meet these performance of the work by another entity, resident or non-resident, linked to those in the terms provided for in article 16 of law 43/1995, of 27 December, of the tax , or by the holder overseas permanent establishment based on Spanish territory.

(b) in the operations on financial assets will be required to retain: 1 in the yields obtained in the amortization or repayment of financial assets, person, or authority. However, in case the realization of such operations, the obligor is refer to a financial institution to retain will be the financial entity in charge of the operation.

In the case of spinning instruments developed after its issuance in financial assets, expired it is obliged to retain the notary public or financial institution involved in its submission to the collection.

2nd in the yields obtained in the transmission of financial assets including spinning instruments that referred to earlier, when it is channeled through one or more financial institutions, the Bank, box or financial institution acting on behalf of the transferor.

For the purposes of this section, means that it acts on behalf of the transferring Bank, box or financial institution receives from him the order of sale of financial assets.

3rd in cases not included in the preceding paragraphs, the notary public who must obligatorily intervene in the operation.

(c) in the transmission of values of the debt of the State shall practice retention the managing body of the public debt market in annotations that intervene in the transmission.

(d) in the transmissions or redemptions of shares representing the capital or assets of collective investment institutions, the following persons or entities must practice retention or deposit to account: 1 ° in the case of repayment of the shares of investment funds, the management companies.

2º in the case of transmission of shares representing the capital of companies of investment interest, when this Act offset, depository institutions.


3º in the case of collective investment institutions domiciled abroad, trading entities empowered intermediaries for the marketing of the shares or participations of those and, secondarily, the entity or entities responsible for placement or distribution of values among potential subscribers, when the refund.

Article 4. The amount of retention or deposit account.

1. the amount of the withholding will be the result of applying the retention base the rate of withholding tax which corresponds, as laid down in chapter II below. The retention base will be the total amount which is satisfied or paid, without prejudice to the provisions in article 20 for the income from capital and in article 24 for the capital gains arising from the transmissions or redemptions of shares or shares of collective investment institutions.

2. the amount of the income account that corresponds to perform for the compensation in kind will be the result of applying to the same value, determined according to the rules contained in this Royal Decree, the percentage which corresponds, as laid down in chapter III.

Article 5. Birth of the obligation to retain or log in to account.

1. in General, the obligation to retain will be born at the time that has been satisfied or paid the corresponding income.

2. in the case of income from capital and capital gains arising from the transmission or reimbursement of shares and shares of collective investment institutions, will attend as planned, respectively, in articles 21 and 25 of this Royal Decree.

Article 6. Temporary allocation of the withholdings or payments on account.

The withholdings or payments on account shall be charged by the contributors to the period in which the income subject to withholding or income account, regardless of the time that has been practiced is charged.

Chapter II calculation of withholding section 1 article 7 work yields. The amount of the deductions from income from work.

1 retention practice on the performances of the work will be the result of applying to the total amount of fees that are met or paid the kind of withholding corresponding of the following: 1 in General, the rate of withholding tax which under article 13 of the Royal Decree.

2nd the 40 by 100 to the remuneration received by the condition of administrators and members of the boards of Directors of boards that make their times and other members of other representative bodies.

3rd 20 per 100 for yields derived from taught courses, conferences, symposia, seminars and similar, or derived from the development of works of literary, artistic or scientific, provided that you give the right to its exploitation.

2. the type of retention resulting from the previous will be divided by two in the case of work yields obtained in Ceuta and Melilla to benefit from the deduction provided for in article 55.4 of the tax law.

Article 8. Exclusive quantitative limit of the obligation to withhold.

1. not be practiced retention on the performances of the work whose amount, determined as provided in article 10.2 of the present Royal Decree, does not exceed the annual amount that corresponds according to the following table: situation of taxpayer number of children and other descendants 0 1 2 or more 1st taxpayer single, widowed, divorced or separated legally - 1,675,000 1.850.000 taxpayer 2nd with dependent spouse 1,675,000 1.850.000 2.025.000 taxpayer without dependent spouse and other situations 3rd 1,250,000 1.350.000 1,450,000





For the purposes of the application of provisions in the table above, is understood by children and other descendants of those who are entitled to the minimum family referred to in article 40.3 of the tax law.

Regarding the situation of the taxpayer, this may be one of the following three: 1st single, widowed, divorced or separated taxpayers legally: it is single, widowed, divorced or separated taxpayers legally with descendants, when he is entitled to minimum increased staff referred to in article 70.2.3. of the law of the tax for single-parent households.

2nd taxpayers with dependent spouse: it's the married taxpayer and not separated legally, whose spouse does not get annual incomes above 100,000 euros, including the exempt.

(3rd taxpayer without dependent spouse and other situations: includes three types of situations: to) the taxpayer married, and not separated legally, whose spouse get annual incomes above 100,000 euros, including the exempt.

(b) the taxpayer single, widowed, divorced or separated legally, without descendants or descendants in charge when, in the latter case, not entitled to the increased amounts of the minimum staff to be the circumstance of living referred to in article 70.2.3. of the tax law.

(c) taxpayers who do not appear to be in any of the situations above 1st and 2nd.

2. the amounts referred to in the table above will be increased in 100,000 pesetas in pensions or passive assets of the regime of Social Security and passive classes and 200,000 pesetas for benefits or unemployment benefits.

3. the provisions of the preceding paragraphs shall not apply when they correspond to fixed rates of retention, in the cases referred to in paragraph 1, 2 and 3 of article 7, and where there are the minimum rates of retention referred to in article 13.2 of the present Royal Decree.

Article 9. General procedure for determining the amount of the retention.

To calculate the deductions from income from work, referred to in item 7.1.1. ° of this Royal Decree, the following operations are practiced, successively,: 1st, be determined in accordance with article 10 of this Royal Decree, the basis for calculating the rate of withholding tax.

2nd will be determined, in accordance with article 12 of this Royal Decree, retention fee.

3rd the rate of withholding tax in the manner provided in article 13 of this Royal Decree shall be determined.

4 the amount of the withholding will be the result of applying the rate of withholding tax to the total amount of remuneration that are met or paid, excluding arrears corresponding charged to prior years and taking into account the adjustments which may be applicable according to article 14 of the Royal Decree. Applies to the aforementioned delays the fixed rate of 18 per 100.

Article 10. Basis for calculating the rate of withholding tax.

1. the basis for calculating the rate of withholding tax will result from lower the total amount of the remuneration of the work, determined according to the provisions of the following paragraph, on the concepts referred to in paragraph 3 of this article.

2. the total amount of the remuneration of the work shall be calculated in accordance with the following rules: 1st rule: in General, the amount total, cash or in kind, which in accordance with the rules or applicable contractual provisions and other foreseeable circumstances normally go to the taxpayer in the calendar year, with the exception of business contributions to pension plans and mutual social welfare organizations that reduce the taxable base will be taken of the taxpayer, as well as to arrears corresponding attributed to prior years.

For this purpose, remuneration in kind will be calculated by their value, determined pursuant to the provisions of article 44 of the tax law, not including the amount of the income account.

The annual total amount will include both fixed remuneration and the foreseeable variables. The latter amount may not be less to those obtained during the previous year, unless there are circumstances which allow objectively demonstrate a lower amount.

(2nd specific rules: a) in the case of manual workers who receive their remuneration by peons or daily wages, consequence of a sporadic and daily relationship with the employer, will be taken as the amount of remuneration the result of multiplying the amount of the peasants or daily wages by 100.

(b) when the case of crews of fishing vessels, and pay consist of, totally or partially, participation in the value of the captured fishing, the total amount of the remuneration shall be fixed according to the following rules: 1 ° if there is a guaranteed minimum wage and, in addition, a share of the value of the captured fishing, depending on the annual amount of the guaranteed minimum wage laid down in the sectoral rules applicable. Guaranteed minimum wages that are in place at all times in the various fishing ports are multiplied by coefficients which, according to its category, listed in the following table: category coefficient person, with or without title, which functions as fishing coaster, also called pattern of fishing 4,00 person with qualifications for office or command of the ship , carries responsibility for machines (Naval Chief Machinist or greater Naval mechanic) with its headquarter 3.00







Rest of officers with qualifications needed for clearance of the vessel 2.00 remaining crew aboard 1.50 2nd if the wage structure is exclusively composed of a participation in the value of fisheries captured, according to annual earnings estimated for the purposes of the provisions in the Decree 2864 / 1974, 30 August, text of the special regime of the workers of the sea.

3 the total amount of remuneration of work, cash and in kind, calculated according to the previous paragraph, will be reduced in the following amounts: to) the reductions provided for in article 17.2 of the tax law, depending on the term of income generation.

((((b) in contributions to Social Security, to the mandatory general mutual officials, drawdown by passive rights and contributions to schools for orphans or similar entities, referred to in paragraphs a), b), c) of article 17.3 of the tax law.

(c) in net yield reductions referred to in article 18 of the tax law.

For the computation of these reductions, the payer shall take into account, only the amount of the NET performance of the resulting work of the reductions provided for in the two preceding letters.

(d) in the amount of minimum staff and minimum family descendants, including the case of the disabled, those referred to in article 40 of the tax law, in the terms and conditions laid down therein, without having any application of the increased personal minimums to which refers article 70.2 of the tax law. For these purposes, the age of the recipient and descendants giving the right to deduction is understood to refer to the date of accrual of the tax, taking into account, in addition, the following specialities: 1st retainer shall not take into account the circumstance referred to in paragraph 3.2 of article 40 of the law of the tax.

2nd descendants will be calculated in all cases by half.

(e) in the amount that is appropriate, depending on the following circumstances: when in the case of taxpayers who receive pensions and passive passive classes and Social security regime assets or having more than two descendants, giving the right to the application of the minimum relative referred to in article 40.3 of the tax law, 100,000 pesetas.

When are benefits or allowances for unemployment, 200,000 pesetas.

These reductions are compatible with each other.

(f) when the beneficiary of income from work is required to meet a compensatory pension to your spouse by judicial decision, this amount will reduce the resulting amount to the previous letters. To this end, the taxpayer shall bring to knowledge of their payer, as provided in article 15 of this Royal Decree, such circumstances, accompanying literal testimony of determining judicial resolution of the pension.

Article 11. Limits of annual incomes that allow the application of the minimum family descendants.

1 the amount of the maximum annual income that allows the application of the family minimum by descendants, including the disabled, referred to in paragraphs b) and c) article 40.3.1. º of the tax law, will be 1,000,000 pesetas, including the exempt.

2. the amount of the maximum annual income, to which refers article 40.3.3. º of the tax law, which allows you to transfer the right to the application of the minimum relatives of relatives of nearest to the next grade level, will be 1,000,000 pesetas, including the exempt.

Article 12. Retention fee.

1. in General, the retention fee is obtained by applying to the basis for calculating the rate of withholding tax, provided that this is positive, the percentages indicated in the following scale: Base to calculate the rate of withholding tax - up to pesetas retention fee - Pesetas rest base to calculate the rate of withholding tax - up to pesetas percentage 0 0 600,000 18.00 600,000 108,000 1,500,000 24.00 2,100,000 468,000 2,000,000 28.30 4.100.000 1,034,000 2,500,000 37,20 6,600,000 1.964.000 4,400,000-4 5,00 11.000.000 3.944.000 hereinafter 48.00 2. When the beneficiary of income from work meets annuities for food for children by judicial decision, provided that the amount is less than the base to calculate the rate of withholding tax, shall determine separately the portion of fee corresponding to the amount of such retention annuities and which refers to the rest of the base to calculate the rate of withholding tax. To this end, the taxpayer shall bring to knowledge of their payer, as provided in article 15 of this Royal Decree, such circumstance, accompanying literal testimony for the critical judgment of the annuity.

3 when the taxpayer obtained a total amount of remuneration referred to in article 10(2) of the present Royal Decree, no more than 3,500,000 annual pesetas, share retention, calculated in accordance with the provisions of the preceding paragraphs, will be maximum the lesser of the following two amounts: a) the result of applying the percentage of 35 per 100 to the positive difference between the amount in the amount and where appropriate , depending on your situation, of the excluded minimums of retention provided for in article 8 of this Royal Decree.

(b) when occur regularizations, the result of applying the percentage of 48 per 100 of the total amount of remuneration that are met until the end of the year.

4. the limit of 48 per 100 above shall apply to any taxpayer.

Article 13. Rate of withholding tax.

1. the rate of withholding tax, which shall be expressed to two decimal places, shall be obtained by multiplying by 100 ratio retrieved from divide the retention fee by the total amount of remuneration referred to in article 10(2) of this Royal Decree. When the basis for calculating the rate of withholding tax is zero or negative, the rate of withholding tax will be zero.

2. the type of retention resulting from the provisions of the preceding paragraph may not be less 2 per 100 in the case of contracts or relations fees peons or wages per day, and not less than 20 per 100 or less per year when work yields derived from special labour relations dependent nature.

However, they will not apply the minimum of 20 per 100 of retention referred to in the preceding paragraph to the yields obtained by the convicts in prisons or to yields arising from labour relations of special character affecting disabled people.

Article 14. Regularization of the rate of withholding tax.

1 it shall regulate the rate of withholding tax in the cases referred to in paragraph 2 below and will be held as provided in paragraph 3 of this article.

2 proceed to regulate the rate of withholding tax in the following circumstances: 1 if at the end of the period initially provided for in a contract or relationship the worker to continue providing services to the same employer or to return to do so within the calendar year.

2. If subsequent to the suspension of the payment of unemployment benefits will resume the right or popped into to receive the subsidy for unemployment, within the calendar year.

3rd when by virtue of rules of General or sectoral legislation, or as a result of the rise, promotion or demotion of the worker, and, in general, when variations occur throughout the year in the amount of fees that have been taken into account for the determination of the rate of withholding tax which had been applied so far.

4th if in the course of the calendar year the pensioner started to perceive new pensions or passive assets that add to that already come perceiving, or increase the amount of the latter.

5 if in the course of the calendar year there is an increase in the number of descendants, ensue the condition of disabled person or increase the degree of disability in the beneficiary's income from work or their descendants, provided that, in accordance with article 40 of the tax law, such circumstances determine an increase in the minimum personal and family.

When 6 by court ruling the beneficiary of income from work is required to satisfy a compensatory pension to your spouse, or annuities for food in favour of children, provided that the amount of the latter is less than the base to calculate the rate of withholding tax.

7th if in the course of the calendar year the spouse of the taxpayer ceases to be considered as a charge of the same, for annual incomes above 100,000 euros, including the exempt.

8 when in the course of the calendar year taxpayers would change their habitual residence of Ceuta or Melilla, Navarre or the historical territories of the Basque country, to the rest of the Spanish territory or the rest of the Spanish territory to the towns of Ceuta or Melilla.

3. the regularization of the kind of withholding will take place in the following way:


(a) shall calculate a new retention fee, taking into account the circumstances that motivate the regularization.

(b) this new retention fee will be reduced by the amount of withholdings and payments on account carried out up to that time, in accordance with item 7.1.1. º of the present Royal Decree.

(c) the new type of retention shall be obtained by multiplying by 100 ratio retrieved from dividing the difference resulting from the previous letter for the total amount of the fees referred to in article 10(2) of this Royal Decree, remaining until the end of the year. When the basis for calculating the rate of withholding tax is zero or negative, the rate of withholding tax will be zero. In this case not proceed refund of withholdings previously practiced, notwithstanding that the beneficiary request later, when appropriate, refund in accordance with the provisions of the tax law.

The provisions of this letter shall be without prejudice of the minims of retention provided for in article 13.2 of the present Royal Decree.

4 new types of retention shall apply from the date in which occur the variations referred to in paragraphs 1, 2nd, 3rd and 4th paragraph 2 of this article and from the moment in which the recipient of the performance of the work informs the payer the variations referred to in numbers 5 6 7th and 8th of that paragraph, provided that such communications occur with, at least five days prior to the preparation of the corresponding payroll, without prejudice to the responsibilities that the recipient might incur when the lack of communication of such circumstances determined by the application of a lower rate that correspond, in the terms laid down in article 89 of the tax law.

The adjustment referred to in this article may be, at the option of the payer, from the 1st day of April, July and October, changes to that, respectively, occurred in the quarters immediately prior to these dates.

5. in the case of regularization by increase in remuneration, retention resulting fee increase will be limit the increase of fees. Cited increases must be calculated in relation to the first compensation and retention fee provided for in the financial year.

Article 15. Communication of information of the recipient of income from work to your payer.

1. taxpayers shall be notified to the payer the personal and family situation which influences the amount ever retain, in the determination of the rate of withholding tax or adjustments, being forced also the payer to keep duly signed communication.

The content of communications shall comply with the model to be approved by resolution of the State tax administration agency tax Management Department.

2. the lack of communication to the taxpayer of personal and family circumstances or their variation, determined that to apply the corresponding retention rate without taking into account these circumstances, without prejudice to the responsibilities that the recipient might incur when the lack of communication of such circumstances determined by the application of a rate lower than that applicable in the terms provided for in article 89 of the tax law.

3 communication of information referred to in the preceding paragraph must be performed with previously a day first of each calendar year or the beginning of the relationship, considering the personal and family situation being expected to exist in these last two dates, without prejudice of, not survive that situation on designated dates, proceed to inform the payer variation.

It will not be necessary to repeat in each fiscal year data communication to the payer, as long as they don't change the personal and family circumstances of the taxpayer.

4. variations in the personal and family circumstances that may occur during the year and implying a lower rate of withholding tax, may be communicated for the purposes of the adjustment referred to in article 14 of the present Royal Decree and shall have effect as from the date of the communication, while remaining, at least five days for the preparation of the corresponding payroll.

When these variations imply a greater rate of withholding tax, they must be communicated within ten days since they occur and shall be taken into account in the first payroll to make subsequent to this communication, while remaining, at least five days for the preparation of the payroll.

5 taxpayers may request at any time during their respective payers the application of retention rates above that result from provisions in the previous articles, in accordance with the following rules: to) the request be made in writing to payers, who will be obliged to respond to requests submitted, at least five days prior to the preparation of the corresponding payroll.

(b) the new type of retention required shall apply, at least until the end of the year and, as does not renounce the cited percentage in writing or does not request a kind of superior retention during the successive exercises, except that there is variation in the circumstances determined by a rate higher.

6. the payer shall keep available to the tax authorities, the documents provided by the taxpayer to justify the personal and family situation.

Article 16. Accreditation of the condition of disabled and need for help from another person or mobility difficulties.

1. for the purposes of the tax on the income of physical persons, those taxpayers with a degree of disability will be considered disabled people equal or superior to 33 per 100.

The degree of disability must provide proof by certificate or resolution issued by the Institute of migration and social services or the competent body of the autonomous communities. However, is considered affection of a disability equal to or greater than 33 per 100 Social security pensioners who have a permanent disability pension in the degree of total, absolute permanent disability or major disability recognized.

2. for the purposes of the reduction of yields of the work provided for in the last paragraph of article 18.1 of the tax law, disabled taxpayers must prove the need for help from third parties to go to their workplace or to perform the same, or the disabled to use means of transport groups, certificate or resolution of the Institute of migration and social services or the responsible of the autonomous communities in matters of assessment of disabilities, based on the opinion issued by assessment and orientation dependent on the same teams.

Section 2 article 17 capital yields. The amount of the deductions from income from the capital.

1. the retention to practice on the income from the capital will be the result of applying the following percentages to the retention base: 1. as a general rule, 25 per 100.

2. in the case of yields obtained by the assignment to third parties of capital and reserves to which refers article 23.2 of the tax law, the 18 per 100.

2. the type of retention resulting from the previous will be divided by two in the case of returns that applies the deduction provided for in article 55.4 of the tax law, coming from companies that operate effectively and materially in Ceuta or Melilla and home and exclusive corporate purpose in these cities.

Article 18. Concept and classification of financial assets.

1 have the consideration of financial assets securities representative of the uptake and utilization of foreign capital, regardless of the form in that document.

2 shall be regarded as financial assets with implicit performance those in which performance is generated by the difference between the amount paid on the issue, first placement or endorsement and the committed to reimburse the expiration of those operations whose performance is assessed, wholly or partly, implicitly, through any securities used for the acquisition of foreign resources.

Issuance, redemption or refund premiums include implied yields.

Bonuses are excluded from the concept of implicit performance or raw placement, tapped on the issue price, which always stipulated within the market practice and constituting income in its entirety to the mediator, intermediary or financial Director, acting on the issuance and putting into circulation of the financial assets covered in this standard.

Any instrument of twist, even the originated in business operations, from the moment that it endorses or transmitted, except that the endorsement or assignment is made as payment for a credit from suppliers or suppliers shall be regarded as financial assets with implicit performance.

3 they shall be regarded as financial assets with explicit performance those which generate interest and any other form of compensation agreed upon as compensation to the assignment to third parties of capital and reserves and is not included in the concept of yield implicit in the terms referred to in the preceding paragraph.


4 financial assets with mixed performance will follow the regime of financial assets with explicit performance when annual cash they produce of this nature is equal or higher than the type of existing reference at the time of the broadcast, although in conditions of issuance, redemption or refund other additional performance had set, implicitly. This reference type will be, for each natural quarter, 80 per 100 of the effective rate corresponding to the weighted average price round that would have been in the last auction of the previous corresponding quarter to three-year government bonds, if they were financial assets with a term exceeding four years; to five-year government bonds, if you were financial assets with a term exceeding four years but equal to or less than seven, and obligations of the State to 10, 15 or 30 years, if you were assets with higher term. In the case that cannot be determined the type of reference for some time, it shall apply the time closest to the of the planned issue.

For the purposes of this section, with respect to financial assets with variable or floating performance emissions, will be taken as effective interest operation rate of internal performance, whereas only yields nature explicit and calculated, if any, with reference to the initial assessment of the parameter for which the final amount of accrued income is fixed periodically.

Article 19. Tax requirements for transmission, repayment and amortization of financial assets.

1. to proceed to the alienation or obtaining reimbursement of securities or financial assets with implicit performance and financial assets with explicit performance that they should be subject to withholding at the time of its transmission, redemption or refund, shall register the prior the acquisition with intervention from the notaries and financial institutions required to retain as well as the price that the operation was carried out.

When an instrument of twist turns into financial asset after putting them into circulation already the first endorsement or assignment must be made through public attestor or financial institution, unless the same transferee or acquirer is a financial institution. The attestor or financial institution its character of financial asset, identifying its first acquirer or fork be entered in the document.

2 a. effects of the provisions of the preceding paragraph, the person or authority, the financial institution acting on behalf of this, the notary public or the financial institution that act or intervene on behalf of the purchaser or depositor, as appropriate, shall extend accreditation of the following certification: to) date of operation and identification of the asset.

(b) name of the purchaser.

(c) the said purchaser or depositor fiscal identification number.

(d) purchase price.

Of the said certificate, to be extended in triplicate, two copies will be delivered to the purchaser, and another in the possession of the person or entity that certifies.

3. financial institutions or the public notaries shall refrain from mediate or intervene in the transmission of these assets when the transferor does not justify its acquisition according to the provisions of this article.

4. persons or entities issuing financial assets referred to in this article not may reimburse them when the fork not accredited their prior acquisition by the timely certification, adjusted as indicated in paragraph 2 above.

The issuer or the financial institutions responsible for the operation which, in accordance with the preceding paragraph, must not be refund the holder of the title or active must be constituted by that number depot at the disposal of the judicial authority.

The repurchase, rescue, cancellation or early repayment will require intervention or mediation of financial institution or of notary public, being the entity or person issuing of the asset as a mere purchaser should it put back into circulation title.

5. the holder of the title, in the case of loss of a supporting certificate of purchase, you can request the issuance of the corresponding duplicate of the person or entity that issued such certification.

This person or entity shall state the nature of duplicate of that document, as well as the date of issue of the latter.

6. for the purposes laid down in this article, in cases of lucrative transmission means that the purchaser subrogates is in the acquisition value of the transferor, while mediate sufficient referral cost.

Article 20. Retention base on the income from the capital.

1. in General, the full consideration payable or satisfied will form the basis of retention on the income from the capital.

2. in the case of amortisation, reimbursement or transmission of financial assets, will form the basis of retaining the positive difference between the value of depreciation, reimbursement or transmission and the value of acquisition or subscription from such assets. As the value of acquisition will be taken which figure in the accrediting certification of acquisition. These effects are not minorarán the costs to the operation.

Notwithstanding the retention that proceed to the transferor, where the CA acquires a financial asset issued by it, shall be retention and income on the performance obtained in any form of further transmission of the title, excluding amortization.

3 when the obligation to withhold have their origin in provisions of the last paragraph of article 2.3. f) of this Royal Decree, will form the basis of withholding part of the price that equals the corrido the transmitted value coupon.

4 If a prior return they were application with the reductions referred to in article 24.2 of the tax law, the retention base shall be calculated by applying the full amount of such income reductions that are applicable.

5. in the perceptions arising from insurance contracts and annuities and other storms that cause the imposition of capital, the retention base will be the amount to integrate into the taxable income calculated in accordance with the tax law.

Article 21. Birth of the obligation to retain and access account on the income from the capital.

1. in General, retain and enter account obligations will be born at the time of the enforceability of yields from capital, cash or in kind, subject to retention or income account, respectively, or in the payment or delivery if it is older.

In particular, be construed as enforceable interests in the due dates indicated in the deed or contract for its liquidation or payment, or when in any other way be recognized into account, even if the recipient does not claim their bill or yields accumulate to the main operation, and dividends at the date set in the agreement of distribution or from the day following their adoption in the absence of the determination of the aforementioned date.

2. in the case of income from the capital arising from the transmission, redemption or repayment of financial assets, the obligation to retain will be born at the time of transmission, redemption or refund.

The retention shall be on the date in which formalize the transmission, any that are the agreed conditions of payment.

Section 3 income from economic activities article 22. The amount of the deductions from income from economic activities.

1 when the returns are consideration of a professional activity, shall apply the rate of withholding tax of 20 per 100 satisfied full income.

Still, the rate of retention shall be 10 per 100 in the case of satisfied yields a: to) guaranteed representatives of «Tabacalera, Sociedad Anónima».

(b) municipal tax collectors.

(c) insurance brokers and insurance brokers that use the services of sub-agents or commercial partners.

(d) territorial delegates from extinct charitable sports totalizator betting Board integrated into the national organism of Loterías y Apuestas del Estado by Royal Decree 904/1985, of June 11.

These percentages will be divided by two when yields are entitled to the deduction in the quota provided for in article 55.4 of the tax law.

2 a. effects of the provisions of the preceding paragraph, shall be considered included among the performance of professional activities: to) in general, derived from the exercise of the activities included in the sections of the second and third of the rates of tax on economic activities, adopted by Royal Legislative Decree 1175 / 1990 of September 28.

(b) in particular, shall be regarded as those obtained by professional performance: 1 the authors or translators of works, from the intellectual or industrial property. When authors or translators to directly edit their works, their yields will comprise between the corresponding business.

2º the Commission agents. Means that brokers are who are limited to approach or to approximate to the interested parties for the conclusion of a contract.


On the other hand, means that they are not limited to carry out operations of brokers when, in addition to the functionality described in the preceding paragraph, they assume the risk and ventura of such commercial operations, in which case the performance shall comprise between the corresponding business.

3rd the teachers, either that is the nature of the teachings, which exercise activity, either in his home, one-on-one or Academy or establishment open houses. Education in academies or own establishments will have consideration of business activity.

3. not be considered income from professional activities amounts received people who, hired by a company, by functions performed in the same are forced to enroll in their respective professional associations or, in general, the derivative of a work or dependent relationship. These amounts include between the performance of the work.

4. when yields are consideration of agricultural or livestock activity, apply the following percentages of retention: 1 livestock for fattening of pigs and poultry: 1 per 100.

2nd remaining cases: 2 per 100.

These percentages will be applied on full income satisfied, with the exception of current subsidies and capital and allowances.

For this purpose shall be understood as agricultural or livestock activities those which obtained directly from farms natural, vegetable products or animals and do not undergo transformation, processing or manufacturing processes.

Shall be considered process of transformation, processing or manufacturing any activity for which is mandatory discharge under a heading corresponding to industrial activities in the rates of the tax on economic activities.

Shall be included between the agricultural and livestock activities: to) independent livestock.

(b) the provision, by farmers or ranchers, of works or services accessories of agricultural or livestock, nature with media that are ordinarily used on their farms.

(c) services of breeding, guardian and fattening of cattle.

Section 4 capital gains article 23. The amount of the tax on capital gains arising from the transmissions or repayment of shares and shares of collective investment institutions.

Withholding tax on capital gains arising from transmissions or redemption of shares and shares of collective investment institutions, practice will be the result of applying the retention base the percentage of 20 per 100.

Article 24. Retention base on the capital gains arising from transmission or repayment of shares and shares of collective investment institutions.

The retention base on the capital gains arising from transmission or repayment of shares and shares of collective investment institutions will be the amount to integrate into the taxable income calculated in accordance with the rules governing the physical personal income tax. For this purpose, is not minorarán the costs to the operation.

Article 25. Birth of the obligation to withhold.

The obligation to retain will be born in the moment in which formalize transmission or redemption of the shares or shares of collective investment institutions, any that are the agreed conditions of payment.

Article 26. Amount of withholding on prizes.

Withholding tax practice on the prize money will be 20 per 100 of its amount.

Section 5th other income article 27. The amount of the deductions on leases and subleases of property.

Withholding tax practice on yields from the lease or sublease of urban real estate, any that is their qualification, will be the result of applying the percentage from 18 per 100 on all the concepts that meet to the lessor, net of VAT.

This percentage will be divided by two when the urban property is located in Ceuta or Melilla, in the terms provided for in article 55.4 of the tax law.

Article 28. The amount of the deductions from image rights and other income.

Withholding tax practice on yields from the concepts referred to in article 2.2. b) of this Royal Decree, anyone who is their qualification, will be the result of applying the rate of withholding tax of 20 per 100 satisfied full income.

Chapter III payments on account article 29. Payments on account on remuneration in kind of work.

1. the amount of the income account that corresponds to perform by the remuneration paid in kind shall be calculated by applying to its value, determined in accordance with the rules of article 44.1 of the tax law, the type that corresponds from those provided for in article 7 of this Royal Decree.

2 there is no obligation to make payments on account with respect to the contributions paid by the promoters of pension and provident mutual plans that reduce taxable income.

Article 30. Payments on account on remuneration in kind from the capital.

The amount of the income account that corresponds to perform by the remuneration paid in kind shall be calculated by applying the percentage provided for in section 2. a of chapter II of the present Royal Decree to the result of increasing the value of cost by 20 per 100 for the payer.

Article 31. Payments on account on remuneration in kind of economic activities.

The amount of the income account that corresponds to perform by the remuneration paid in kind shall be calculated by applying the percentage resulting from the provisions of section 3 of chapter II of the present Royal Decree to its market value.

Article 32. Payments on account on awards.

The amount of income on account corresponding make for satisfied prizes to species, constituting capital gains, shall be calculated by applying the percentage laid down in article 26 of the present Royal Decree to the result of increasing the value of cost by 20 per 100 for the payer.

Article 33. Income to count on other income.

The amount of income into account income in kind those referred to in articles 27 and 28 of this Royal Decree shall be calculated applying the percentage provided for in the same to their market value.

Article 34. Entrance to account on rights of image.

The percentage to calculate the income account which should be practiced in the case referred to by paragraph 9 of article 76 of the tax law, will be of 15 per 100.

Chapter IV obligations of the retainer and the obligor into account article 35. Formal retainer and the obligor's obligations into account.

1. the subject required to retain and practice income to account must be presented in the first twenty natural days of the months of April, July, October and January, statement of retained earnings amounts and income to account for the immediate natural quarter previous e enter the amount in the Treasury.

However, the filing and payment referred to in the preceding paragraph shall be made in the first twenty days of each month, in relation to the retained amounts and the payments on account corresponding by the immediately previous, in the case of retainers or forced that the circumstances referred to in paragraph 3.1. of article 71 of the regulation of the value added tax approved by the Royal Decree 1624 / 1992, 29 December. By exception, the filing and payment corresponding to the month of July will take place during the month of August and the first twenty natural days of September immediately after.

The retainer or forced to enter account will be negative statement when, despite having met income subject to withholding or income account, it had not proceeded, by reason of its amount, the practice of withholding or income to account any. Negative declaration will not proceed when not revenue subject to withholding and income account had fulfilled in the reporting period.

Retention and corresponding income, when the entity paying for performance is the administration of the State shall be directly.

2. the retainer or forced to enter account must submit, within the same period of the last declaration of each year, an annual overview of the withholdings and payments on account made. In this summary, as well as their identification data, may be required to register a personal relationship of holders with the following information: a) name and surname.

(b) tax identification number.

(c) revenue gained, with an indication of the identification, description and nature of concepts, as well as of the office where such income had been earned, including income not subject to withholding or income account by reason of its amount, as well as assessment excluded expenses and exempt income.

(d) reductions applied in accordance with the provisions of articles 17.2 and 24.2 of the tax law.

((e) deductible expenses referred to in articles 17.3 and 24.1. a) of the tax law, with the exception of satisfied dues to trade unions and professional associations and legal defense, provided that they have been deducted by the payer of the happy returns.

(f) the circumstances personal and family members who have been taken into account by the payer for the purposes of the corresponding retention percentage.


(g) amount of the compensatory pensions between spouses and annuities for foods that have been taken into account in the practice of withholding.

(h) retention practiced or staged entry into account.

(i) amounts reinstated to the payer from incomes earned in previous years.

In the case that the relationship arises in directly readable by computer, the presentation will be between 1 January and 20 February of the following year.

Residents domiciled institutions or representatives in Spain, that pay self-employed income subject to withholding, are depositaries or manage the collection of income from securities are subject to obligations laid down in the preceding paragraphs.

3. the retainer or forced to enter account must be issued in favour of the taxpayer supporting certification the withholdings or the payments on account made, as well as other details pertaining to the taxpayer who must be included in the annual review referred to in the preceding paragraph.

The aforementioned certification must be made available of the taxpayer prior to the opening of the term communication or statement by this tax.

Entities domiciled, resident or represented in Spain, that pay self-employed income subject to withholding, are depositaries or manage the collection of income from securities is subject to the same obligations established in the preceding paragraphs.

4. payers must notify taxpayers retention or income account practiced at the time that meet income indicating the percentage applied, except in performance of economic activities.

5. the statements referred to in this article will be models that establish the Minister of economy and finance, who may also determine the data to be included in the statements, those provided for in paragraph 2 above, being obliged the retainer for each kind of incomes or forced into account to fill out all of the data thus determined and contained in the statements that apply to you.

The filing and payment shall be made in the manner and place as shall be determined by the Minister of economy and finance.

Chapter V article 36 instalments. Forced to the instalment payment.

1. taxpayers carrying on economic activities will be required to self-assessment and entering the Treasury, in respect of a payment on account of tax on the income of physical persons, the amount resulting from the provisions of the following articles.

2. Notwithstanding the provisions of the preceding paragraph, taxpayers who develop activities agricultural or livestock are not obliged to effect payment instalments in relation to the same if, in the previous calendar year, unless the 70 per 100 of revenues from the exploitation, with the exception of current grants or capital and compensation, were subject to retention or income account.

3. without prejudice to the provisions of paragraph 1 above, taxpayers who develop professional activities are not obliged to effect payment instalments relating to them when, in the previous calendar year, at least 70 per 100 of income of the activity were subject to retention or income to account.

4. for the purposes of the provisions of paragraphs 2 and 3 above, the percentage of income that have been subject to retention or payment to account during the period covered by the payment be taken into account in the case of initiation of activity.

Article 37. Amount of fractionation.

1 taxpayers referred to in the preceding article will join, in every term, the following quantities: to) for activities that were in regime of direct estimation, in any of its forms, 20 per 100 net yield for the period of time from the first day of the year until the last day of the quarter covered by the payment.

Fractional payments admitted by the former quarters of the same year shall be deducted from the resulting amount by application of the provisions of this letter.

(b) for activities that were in estimation regime objective, the 4 by 100 net yields resulting from the introduction of this system on the basis of the datos-base of the first day of the year referred to in the payment or, in case of Foundation date, the day in which they had begun.

However, in the case of activities having only one employed person the previous percentage will be 3 per 100, and on the assumption that has no salaried staff that percentage will be the 2 per 100.

When any of the datos-base could not determine the first day of the year, will be taken, for purposes of the payment by installments, the immediate previous year. In the event that no dato-base cannot be determined, the installment payment consist of 2 per 100 volume of sales or revenue for the quarter.

c) in the case of agricultural, livestock, forestry and fishing, activities, anyone who was the regime's net yield determination, 2 for 100 of the turnover for the quarter, excluding capital grants and allowances.

2. the percentages referred to in the preceding paragraph shall be divided by two for economic activities entitled to the deduction in the quota provided for in article 55.4 of the tax law.

3 the resulting amount by application of the provisions of the preceding paragraphs, shall be deducted, in his case: to) the withholdings and the payments on account corresponding to the period of time from the first day of the year until the last day of the quarter made it referred to fractionated payment, in the case of: 1. professional activities that determine your NET performance by the direct estimate regime , in all its forms.

2. rental of urban buildings constituting economic activity.

3 º transfer of the right to the exploitation of the image or the consent or authorisation for use which constitutes economic activity, and other revenue provided for in article 2(2). b) of the present Royal Decree.

(b) the withholdings and the payments on account made in accordance with articles 22 and 31 of this Royal Decree for the quarter, in the case of: 1 ° professional activities determined by the regime of estimation NET performance objective.

2. agricultural or livestock activities.

4. taxpayers may apply in each of the instalments exceeding the indicated percentages.

Article 38. Filing and payment.

1 entrepreneurs and professionals will be required to declare and entering the public Treasury quarterly amounts determined pursuant to the preceding article in the following terms: to) the first three quarters, between day 1 and 20 of the months of April, July and October.

(b) the fourth quarter, between day 1 and January 30.

When the application of the provisions of the preceding article does not prove amounts entering, taxpayers will have a negative declaration.

2. the Minister of economy and finance may extend the time limits to which this article refers, as well as establish assumptions of half-yearly income with the adaptations that arose from the percentages determined in the previous article.

3. taxpayers shall submit declarations to the competent authority of the tax administration and credited the amount to the Treasury.

The Declaration shall be subject to the conditions and requirements and entry shall be made in the manner and place as shall be determined by the Minister of economy and finance.

Article 39. Entities in income allocation regime.

The installments corresponding to economic activities yields obtained by entities in regime of income allocation shall be made by each of the partners, community members, or partners, in proportion to its participation in the benefit of the entity.

Title II modification of regulation of the tax in respect of withholdings and payments on account article 40. Modification of chapter II of title IV of regulation of the tax.

As of January 1, 1999, chapter II of title IV of regulation of the tax, approved by article 1 of the Royal Decree 537/1997, of 14 April, shall be worded as follows: «chapter II obligation to retain and enter with article 56. Income subject to withholding or income account.

1 must proceed with retention, in respect of a payment on account of tax corresponding to the recipient, with regard to: to) the revenues derived from participation in own funds of any type of entity, the assignment to third parties of capital and reserves and the remaining income covered by article 23 of the law 40/1998 of 9 December, the physical personal income tax and other tax rules.

(b) the awards derived from participation in games, contests, raffles or random combinations, whether or not linked to the offer, promotion or sale of certain goods, products or services.

(c) the benefits obtained as a result of the allocation of charges of administrator or counselor in other societies.

(d) income from the transfer of the right to the exploitation of the image or consent or authorization for its use, even though they constitute income from economic exploitation.


(e) income from the lease or sublease of urban properties, even though they constitute income from economic exploitation.

(f) the income obtained as a result of transmissions or redemption of shares representing the capital or assets of collective investment institutions.

2. when the same contract understand services or transfer of real property, together with the assignment of property and rights of those included in paragraph 4 of article 23 of the law on the tax on the income of physical persons, you must practice retention on the total amount.

When the same contract understand lease, sublease or assignment of country estates, together with other movable property, retention is not practise unless it's lease or transfer of businesses or mines.

3 must undergo an income on account of the tax corresponding to the recipient with respect to the income of the preceding paragraphs, when they are satisfied or paid in kind.

Article 57. Exceptions to the obligation to retain and access account.

There is no obligation to withhold or enter to account with regard to: a) the yields of securities issued by the Bank of Spain that constitute regulatory instrument of intervention in the money market and the Treasury bills yields.

However, institutions of credit and other financial institutions that formalize with customers accounts based on transactions on Treasury bills, contracts will be obliged to retain with regard to yields obtained by the above account holders.

(b) the interests which constitute right in favor of the treasure as consideration of State loans to the official credit.

(c) interest and commissions of loans which constitute income of entities of credit and financial institutions of credit entered in the special registers of the Bank of Spain, resident in Spanish territory.

The above exception shall not apply to performance of obligations, bonds or other securities issued by public or private, national or foreign entities that comprise the portfolio of concerned entities and interests.

(d) the interests of the operations of lending, credit or advance, both active and passive that made the State industrial holdings company with companies in which it holds majority share in capital, and may not extend this exception to the interests of certificates, debentures, bonds or other similar titles.

((e) interest earned by securities firms as a result of the loans made in connection with transactions for the purchase or sale of securities referred to in article 63.2. c) of law 24/1988, of July 28, the stock market, as well as the interests earned by the companies and agencies from values with respect to the active operations of loans or deposits referred to in paragraph 2 of article 21 of Royal Decree 276/1989 about societies and securities agencies, March 22.

Either there is obligation to practice retention in relation to interests perceived by companies or agencies of values, in consideration to the guarantees made to operate as a member of the futures and options markets financial, in the terms referred to in chapters III and IV of the Royal Decree 1814 / 1991, of 20 December, which regulates the official futures and options markets.

(f) obligations in stock conversion premiums.

(g) the revenues derived from the distribution of the premium from issuance of shares.

((h) benefits received by a parent company resident in Spain of its subsidiaries resident in other Member States of the European Union, in relation to the retention provided for in paragraph 2 of article 58 of this regulation, when fulfilled the requirements set out in the letter g) of paragraph 1 of article 13 of the law on income tax of non-residents.

(i) income from the leasing and subleasing of urban real estate in the following cases: 1 ° as regards housing leases by companies for their employees.

2nd when you rent paid by the tenant to a same lessor does not exceed the annual 150,000 pesetas.

3 ° when the landlord is obligated to pay for any of the headings of the Group 861 of the first section of the rates of the tax on economic activities approved by Royal Legislative Decree 1175 / 1990, 28 September, and is not zero quota, either, by any other heading that empowered to lease or sublease of urban real estate activity , when applying the rules for determining the quota established in the epigraphs of the aforementioned group 861, the cadastral value of real estate for lease or sublease is not zero quota.

For this purpose the lessor must provide proof against the lessee the aforementioned obligation, under the terms established by the Minister of economy and finance.

Landlords and subarrendadores that meet the requirements laid down therein, enjoy exemption from the tax on economic activities shall be included in the previous course.

4th when the yields derived from financial leases referred to in paragraph 1 of the seventh additional provision of law 26/1988, of July 29, on discipline and intervention of credit institutions, as relate to urban real estate.

(j) yields that are required between a Spanish or European economic interest grouping and its partners, as well as those that are required between a joint venture and its member companies.

(k) yields of mortgage participations, loans or other credit rights which constitute income from securitisation funds.

(l) the performance of accounts abroad satisfied or paid by permanent establishments abroad of credit institutions and financial institutions resident in Spain.

(m) satisfied yields on entities benefiting from exemption for tax pursuant to an international treaty signed by Spain.

(n) the dividends or share in profits, interest income and other income satisfied among companies that are part of a group that tribute in the regime of the groups of companies.

(n) the dividends or shares in profits coming from tax periods during which the entity that distributes them is found in fiscal transparency regime.

(o) income derived by the exempt entities referred to in article 9 of the tax law.

Exempt entity status may be established by any of the means test admitted in law. By resolution of the Management Department of the State tax administration agency media and form may be established to accredit the exempt status.

The Minister of economy and finance may determine, by order, the procedure to make effective the exemption from the obligation of withholding or payment to account in relation to income derived from the titles of the public debt of the State perceived by the exempt entities referred to in article 9 of the tax law.

(p) dividends or shares in the benefits referred to in paragraph 2 of article 28 of the tax law.

For the purposes of this letter, the perceptual organization shall inform the entity obliged to withhold that the requirements set out in that article meet. The communication will contain, in addition to the identification of the recipient data, documents justifying the referral requirements.

((q) income derived by taxable persons of the tax from financial assets, provided that they meet the following requirements: 1) that are represented through book-entry.

2nd) which is traded on an official secondary stock market Spanish.

However, credit institutions and other financial institutions that formalize contracts based operations on financial assets accounts with customers will be required to retain with regard to yields obtained by the above account holders.

Financial institutions through which payment of interests of values included in this letter or involved in transmission, redemption or refund thereof, shall be obliged to calculate performance attributable to the owner of the value and report the same to both the holder and the tax administration, which also will provide data for persons involved in the operations listed.

The Minister of economy and finance will also establish liabilities of brokerage and information gaps, transmissions, reconstructions, refunds or repayments of public debt values for which authorized negotiating separate principal and coupons. In such cases, the managing bodies of the market of public debt in notes will be required to calculate performance attributable to each owner and inform him, both the holder and the tax administration, which also provide information pertaining to persons involved in the operations on these values.

It empowers the Minister of economy and finance to establish the procedure to enforce the exclusion of retaining regulated at this point.


r) Awards referred to in paragraph b) of paragraph 1 of the preceding article, when its retention base does not exceed 50,000 pesetas.

Article 58. Subjects bound to withhold or make an income account.

1 will be required to retain or log in to account when they meet or paid vacation provided for in article 56 of this Regulation: to) legal persons and other entities, including entities and communities and property owners in income allocation regime.

(b) taxpayers by the tax on the income of physical persons engaged in economic activities, when they meet income in the exercise of their activities.

(c) physical, legal persons and other entities not resident in Spanish territory, that operate on it through permanent establishment.

2. not be considered that a person or entity satisfies, or pay an income when it is limited to make a simple mediation of payment, understanding by this payment of an amount per account and order of a third party, except that in the case of foreign securities depository entities owned by resident in Spanish territory or who are in charge of the management of collection of income from these securities. Cited depository institutions must practice the corresponding retention whenever such income have not supported previous retention in Spain.

3. in the case of awards shall be required withholding or paying on account the person or entity that satisfies them.

4 in the operations on financial assets will be required to retain: to) in the yields obtained in the amortization or repayment of financial assets, person, or authority. However, in case the realization of such operations, the obligor is refer to a financial institution to retain will be the financial entity in charge of the operation.

In the case of spinning instruments developed after its issuance in financial assets, expired it is obliged to retain the notary public or financial institution involved in the presentation to the collection.

(b) in the yields obtained in the transmission of financial assets including spinning instruments that referred to above, when it is channeled through one or more financial institutions, the Bank, box or financial institution acting on behalf of the transferor.

For the purposes of this issue, means that it acts on behalf of the transferring Bank, box or financial institution receives from him the order of sale of financial assets.

(c) in cases not included in the preceding paragraphs, the notary public who must obligatorily intervene in the operation.

5. in the transmission of values of the debt of the State shall practice retention the managing body of the public debt market in annotations that play a role in the transmission.

6. of transmissions or redemptions of shares representing the capital or assets of collective investment institutions, the following persons or entities must practice retention or deposit to account: 1 ° in the case of repayment of the shares of investment funds, the management companies.

2º in the case of transmission of shares representing the capital of companies of investment interest, when they act counterpart, the entities managing or, in his absence, depository.

3º in the case of collective investment institutions domiciled abroad, trading entities empowered intermediaries for the marketing of the shares or participations of those and, secondarily, the entity or entities responsible for placement or distribution of values among potential subscribers, when the refund.

7 subjects bound to retain shall assume the obligation to carry out income in Treasury, unless the breach of that obligation can excuse them from this.

Retention and corresponding income, when the entity paying for performance is the administration of the State shall be directly.

Article 59. Classification of financial assets and tax requirements for transmission, repayment and amortization of financial assets 1. They shall be regarded as financial assets with implicit performance those in which performance is generated by the difference between the amount paid on the issue, first placement or endorsement and the committed to reimburse the expiration of those operations whose performance is assessed, wholly or partly, implicitly, through any securities used for the acquisition of foreign resources.

Issuance, redemption or refund premiums include implied yields.

Bonuses are excluded from the concept of implicit performance or raw placement, tapped on the issue price, which always stipulated within the market practice and constituting income in its entirety to the mediator, intermediary or financial Director, acting on the issuance and putting into circulation of the financial assets covered in this standard.

Any instrument turning even the originated in business operations, from the moment that it endorses or transmitted, except that the endorsement or assignment is made as payment for a credit from suppliers or suppliers shall be considered as a financial asset with implicit performance.

2. they shall be regarded as financial assets with explicit performance those that generate interest and any other form of agreed remuneration as consideration to the assignment to third parties of capital and reserves and is not included in the concept of yield implicit in the terms referred to in the preceding paragraph.

3 financial assets with mixed performance will follow the regime of financial assets with explicit performance when annual cash they produce of this nature is equal or higher than the type of existing reference at the time of the broadcast, although in conditions of issuance, redemption or refund other additional performance had set, implicitly. This reference type will be, for each natural quarter, 80 per 100 of the effective rate corresponding to the weighted average price round that would have been in the last auction of the quarter preceding, corresponding to three-year government bonds, if they were financial assets with a term exceeding four years; to five-year government bonds, if you were financial assets with a term exceeding four years but equal to or less than seven, and obligations of the State to ten, fifteen or thirty years if it were assets with higher term. In the case that cannot be determined the type of reference for some time, it shall apply the time closest to the of the planned issue.

For the purposes of this section, with respect to financial assets with variable or floating performance emissions, will be taken as effective interest operation rate of internal performance, whereas only yields nature explicit and calculated, if any, with reference to the initial assessment of the parameter for which the final amount of accrued income is fixed periodically.

4. to proceed to the alienation or obtaining reimbursement of securities or financial assets with implicit performance and financial assets with explicit performance that they should be subject to withholding at the time of its transmission, redemption or refund, shall register the prior the acquisition with intervention from the notaries and financial institutions required to retain as well as the price that the operation was carried out.

When an instrument of twist turns into financial asset after putting them into circulation, already the first endorsement or assignment must be through notary public or financial institution, unless the same transferee or acquirer is a financial institution. The attestor or financial institution its character of financial asset, identifying its first acquirer or fork be entered in the document.

5 a. effects of the provisions of the preceding paragraph, the person or authority, the financial institution acting on behalf of this, the notary public or the financial institution that act or intervene on behalf of the purchaser or depositor, as appropriate, shall extend accreditation of the following certification: to) date of operation and identification of the asset.

(b) name of the purchaser.

(c) the said purchaser or depositor fiscal identification number.

(d) purchase price.

Of the said certificate, to be extended in triplicate, two copies will be delivered to the purchaser, and another in the possession of the person or entity that certifies.

6. financial institutions or the public notaries shall refrain from mediate or intervene in the transmission of these assets when the transferor does not justify its acquisition in accordance with the provisions of this article.

7. persons or entities issuing financial assets referred to in paragraph 4 no may reimburse them when the fork not accredited their prior acquisition by the timely certification, adjusted as indicated in paragraph 5 above.

The issuer or the financial institutions responsible for the operation which, in accordance with the preceding paragraph, must not be refund the holder of the title or active must be constituted by that number depot at the disposal of the judicial authority.


Buyback it, rescue, cancellation or early repayment shall require the intervention or mediation of financial institution or of notary public, being the entity or person issuing of the asset as a mere purchaser in the event that it put back into circulation title.

8. the holder of the title, in the case of loss of a supporting certificate of purchase, you can request the issuance of the corresponding duplicate of the person or entity that issued such certification.

This person or entity shall state the nature of duplicate of that document, as well as the date of issue of the latter.

9. in the case of lucrative transmission means that the purchaser subrogates is in the acquisition value of the transferor, while mediate sufficient referral cost.

Article 60. Basis for the calculation of the obligation to retain and access account.

1. in General, it will constitute the basis for the calculation of the obligation to withhold the full consideration payable or satisfied.

2. in the case of amortisation, reimbursement or transmission of financial assets will form the basis for the calculation of the obligation to retain the positive difference between the value of depreciation, reimbursement or transmission and the value of acquisition or subscription from such assets. As the value of acquisition will be taken which figure in the accrediting certification of acquisition. For this purpose, is not minorarán the costs to the operation.

Notwithstanding the retention that proceed to the transferor, where the CA acquires a financial asset issued by it, shall be retention and income on the performance obtained in any form of further transmission of the title, excluding amortization.

3. when the obligation to withhold have their origin by virtue of the provisions of paragraph b) of paragraph 1 of article 56 of this regulation, will form the basis for the calculation of the amount of the award.

4. when the obligation to withhold have their origin by virtue of the provisions of paragraph (f)) of paragraph 1 of article 56 of this regulation, the retention base shall be the difference between the transmission or reimbursement value and the acquisition value of the shares or participations.

5. when the obligation of paying on account have their origin by virtue of the provisions of paragraph 3 of article 56 of this regulation, the market value of the property shall constitute the basis for the calculation of the same.

For these purposes, the result of increasing the value of cost by 20 per 100 for the payer will be taken as market value.

6 when he could not prove the full consideration payable or satisfied, the tax administration may compute a quantity which, subtracted retention as such, dispose the actually perceived.

Article 61. Birth of the obligation to retain and access account.

1. in General, retain and enter account obligations will be born at the time of the enforceability of the incomes, cash or in kind, subject to retention or income account, respectively, or in the payment or delivery if it is older.

In particular, be construed as enforceable interests in the due dates indicated in the deed or contract for its liquidation or payment, or when in any other way be recognized into account, even if the recipient does not claim their bill or yields accumulate to the main operation, and dividends at the date set in the agreement of distribution or from the day following their adoption in the absence of the determination of the aforementioned date.

2. in the case of income derived from depreciation, reimbursement or transmission of financial assets, the obligation of withholding or paying on account will be born in the moment in which formalize the operation.

3. in the case of income obtained as a result of transmissions or redemption of shares representing the capital or assets of collective investment institutions, the obligation of withholding or paying on account will be born in the moment in which formalize the operation, any that are the agreed conditions of payment.

Article 62. Percentage of retention and income into account.

1. the percentage which should be retained or income account will be, in General, 25 per 100.

2. in the case of yields obtained by the assignment to third parties of capital and reserves to which refers article 23.2 of the law on personal income tax, this percentage will be 18 per 100.

3. in the case of leasing and subleasing of urban real estate, this percentage will be 18 per 100.

This percentage will be divided by two in the case of income from urban real estate located in Ceuta, Melilla or their dependencies, obtained by entities domiciled in those territories or who operate them through establishment or branch.

4. in the case of transmissions or redemptions of shares or shares of collective investment institutions, it will be 20 per 100.

Article 63. Amount of retention or income account.

The amount of retention or income account shall be determined by applying the percentage referred to in the article prior to the basis for calculation.

Article 64. The retainer and the obligor's obligations into account.

1. the retainer and the obligor into account must be present in the first twenty natural days of the months of April, July, October and January, to the competent organ of the tax administration, Declaration of the amounts retained and revenues to account for immediate natural quarter and enter the amount in the Treasury.

However, the filing and payment referred to in the preceding paragraph shall be made in the first twenty days of each month, in relation to the retained amounts and the payments on account corresponding by the immediately previous, in the case of retainers or forced that the circumstances referred to in paragraph 3.1. of article 71 of the Royal Decree 1624 / 1992 , 29 December. By exception, the filing and payment corresponding to the month of July will take place during the month of August and the first twenty natural days of September immediately after.

Negative declaration will not proceed when not revenue subject to withholding or income account had fulfilled in the reporting period.

2. the retainer or forced to enter account must submit, within the same period of the last declaration of each year, an annual overview of the withholdings and payments on account made. In this summary, as well as their identification data, may be required to register a personal relationship of holders with the following information: a) name of the entity.

(b) tax identification number.

(c) revenue gained, with an indication of the identification, description and nature of concepts, as well as of the office where such income had been earned.

(d) retention practiced or staged entry into account.

In the case that the relationship arises by directly readable by computer, the presentation will be between 1 January and 20 February of the following year.

Entities domiciled, resident or represented in Spain, that pay self-employed income subject to withholding, are depositaries or manage the collection of income from securities is subject to the same obligations established in the preceding paragraphs.

3. the retainer or forced to enter account must be issued in favour of the taxable person accrediting certification the withholdings or the payments on account made, as well as other details pertaining to the taxable person to be included in the annual review referred to in the preceding paragraph.

Cited certification must be available to the taxpayer prior to the beginning of the term of this tax return.

Entities domiciled, resident or represented in Spain, that pay self-employed income subject to withholding, are depositaries or manage the collection of income from securities is subject to the same obligations established in the preceding paragraphs.

4. payers must notify taxpayers withholding or income account practiced at the time they meet income, indicating the percentage applied.

5. the statements referred to in this article will be models that establish the Minister of economy and finance, who may also determine the data to be included in the statements, those provided for in paragraph 2 above, being obliged the retainer for each kind of incomes or forced into account to fill out all of the data thus determined and contained in the statements that apply to you.

The filing and payment shall be made in the manner and place as shall be determined by the Minister of economy and finance."

Title III payments on account of the income of non-resident tax chapter I income obtained through permanent establishment article 41. Payments on account of permanent establishments.

1. the income subject to the tax on income of non-residents obtained through permanent establishment are subject to retention or income account, and such permanent establishments will be required to make payments to account or fractionated, in the same circumstances and conditions as those laid down in the rules governing corporate tax for taxable persons by this tax.


There is no obligation to withhold or enter account, besides in cases resulting from the application of the provisions of the preceding paragraph, with regard to the interests and commissions which constitute income from a permanent establishment of a financial entity not resident in Spanish territory, which develop the activities of the entities referred to in paragraph (c)) of article 57 of the regulation of the tax When arising from loans made by that permanent establishment, except in the case of income referred to in the second subparagraph of the abovementioned paragraph c of).

2. the permanent establishments are obliged to practice withholdings and payments on account in the same terms as the entities resident in Spanish territory.

Chapter II income obtained without mediation of permanent establishment article 42. Obligation of practicing withholdings and payments on account.

1 shall undergo a withholding tax on income of non-residents with respect to subject to this tax income received by taxpayers without a permanent establishment, under the terms established in article 30 of law 41/1998 of 9 December, of the income of non-resident tax and tax rules, and in this Royal Decree.

2 you must practice an income into account with respect to the income subject to the tax on income of non-resident corresponding to the beneficiary when the incomes referred to in the preceding paragraph are satisfied or paid in kind.

Article 43. Exceptions to the obligation to retain and access account.

1. There is no obligation to practice retention or income account in the cases refers to (4) of article 30 of law 41/1998 of 9 December, the income of non-resident tax and tax rules.

2 a. effects of the application of the provisions of paragraph 4 of article 30 of law 41/1998 of 9 December, the income tax of residents and tax rules, the accreditation of the payment of tax or the provenance of the exemption will not occur, as the case may be: to) in the event of payment, through the Declaration of the corresponding satisfied income tax presented by the taxpayer or his representative.

(b) in the case of exemptions, by supporting documents in compliance with the circumstances that determine the origin of your application, without prejudice of the obligation provided for in paragraph 5 of article 30 of law 41/1998 of 9 December, declare the income of non-resident tax and tax rules.

When the forced withholding or paying on account he had not practiced retention or income account by accredited understand any of the above circumstances, and later found the unfairness of the exemption or the lack of payment of the tax, will be payable to the responsibilities that correspond as retainer for the retention or the income to account not practiced.

3 a provisions in paragraph c) of paragraph 4 of article 30 of law 41/1998 of 9 December, the income of non-resident tax and tax rules, shall not practice retention or income into account with respect to the following income: to) capital gains.

However, if there is obligation to practice retention or deposit to account with regard to: 1 Awards derived from participation in games, contests, raffles or random combinations, whether or not linked to the offer, promotion or sale of certain goods, products or services.

2. the transmission of real estate situated in Spanish territory referred to in article 47 of this Royal Decree.

3rd income derived from transmissions or redemption of shares representing the capital or assets of collective investment institutions.

((((b) the income referred to in paragraphs b), other than those obtained through countries or territories qualified by law as tax havens, c), f) and g) of paragraph 3 of article 2 of this Royal Decree.

Article 44. Subjects bound to withhold or to make entry into account.

1 will be required withholding or paying on account the subjects referred to in paragraph 1 of article 30 of law 41/1998 of 9 December, the income of non-resident tax and tax rules.

2 in operations on financial assets, in the transmission of values of the debt of the State, and transmissions and redemptions of shares representing the capital or assets of collective investment institutions, must practice retention or entry into account subjects bound to withholding or paying on account as defined in article 3(2) (((, paragraph b), c) and (d)), of the present Royal Decree.

3. in the case of awards, shall be required to retain or log in to account the person or entity that satisfies them.

4 subjects bound to retain shall assume the obligation to carry out income in Treasury, unless the breach of that obligation can excuse them from this.

Retention and corresponding income, when the entity paying for performance is the administration of the State shall be directly.

Article 45. Birth of the obligation to retain and access account.

1. in General, the obligation to retain and access account will be born at the time of the accrual of the tax, in accordance with article 26 of law 41/1998 of 9 December, the income of non-resident tax and tax rules.

2. in the case of income from capital and capital gains will attend as planned, respectively, in articles 21 and 25 of this Royal Decree.

Article 46. Basis for the calculation of the obligation to retain and access account.

1. in General, the basis for the calculation of the obligation to withhold shall be determined pursuant to paragraph 2 of article 30 of law 41/1998 of 9 December, the income of non-resident tax and tax rules.

2 when retention should be practiced on the awards referred to in article 43.3. to). 1 of this Royal Decree, will form the basis for the calculation of the amount of the award.

3. in the case of transmissions or redemption of shares representing the capital or assets of collective investment institutions, the retention base shall be the difference between the transmission or reimbursement value and the acquisition value of the shares or participations.

4. when the incomes are satisfied or paid in kind, the basis for the calculation of the income account shall be determined in accordance with Chapter III of title I of this Royal Decree.

Article 47. Retention or income account in the acquisition of real estate.

1. in the case of transmissions of immovable property situated in Spanish territory by taxpayers of the tax on the income of non-residents who act without mediation of permanent establishment, the purchaser is obliged to retain and enter 5 for 100, or to make entry into account, of the agreed consideration, in respect of payment of the corresponding to those of non-resident income tax.

2 the purchaser will have no obligation to retain or make the income account in the following cases: to) when the owner of the property transmitted was a natural person and, to December 31, 1996, the property remained in their heritage more than ten years, without having undergone improvements during that time.

(b) when the transferring credit his subjection to physical persons income tax or corporation tax by certificate issued by the competent body of the tax administration.

(c) in cases of provision of real estate, in the Constitution or increase of capital of companies resident in Spanish territory.

3. the forced withholding or paying on account statement to the delegation or administration of the State Agency of tax administration in whose territory the property is situated and must enter the amount of the retention or entering corresponding account in the public Treasury, in the period of one month from the date of the transmission.

4. the taxpayer not resident in Spanish territory shall declare, and enter in your case, the definitive tax, compensating the amount retained or entered to account by the purchaser, within the period of three months from the expiration of the deadline for the entry of the retention fee.

The tax administration shall, in appropriate, previous checks that may be necessary, to return the taxpayer's excess retained or logged in to account.

5. If the retention or the income account referred to earlier had not entered, transferred assets will be subject to the payment of the amount that is least among such retention or income account and the corresponding tax, and the Land Registrar will record for note aside from the respective registration, stating the amount that meets the farm. This note will be cancelled, if necessary, for revocation or by submitting the letter of payment or administrative certification attesting the are not subject or the prescription of the debt.

6. by the Minister of economy and finance statement models be established to be used for the fulfillment of the provisions of this article.

Article 48. The retainer and the obligor's obligations into account.


1. the retainer or the obligor paying on account by the tax income of non-residents must submit in the first twenty natural days of the months of April, July, October and January, to the competent organ of the tax administration, Declaration of the amounts retained and the payments on account made corresponding by immediate natural quarter and enter the amount in the Treasury.

However, the filing and payment referred to in the preceding paragraph shall be made in the first twenty days of each month, in relation to the retained amounts and the payments on account made corresponding by the immediately previous month, case of retainers or forced that the circumstances referred to in paragraph 3.1. of article 71 of the Royal Decree 1624 / 1992 , 29 December. By exception, the filing and payment for the month of July shall be made during the month of August and the first twenty natural days of September immediate rear.

Retainers and the forced to login to account will be negative declaration when they met income from those listed in paragraph 4 of article 30 of law 41/1998 of 9 December, the income of non-resident tax and tax rules, except in the cases in which thus set the Minister of economy and finance.

2. the retainer and the obligor into account must submit, within the same period of the last declaration each year, an annual overview of the withholdings and payments on account made. This summary, as well as their identification data, must include a nominative list of holders subject to tax revenues met or paid by retainer or forced into account, including those who had satisfied it income with respect to which retention pursuant to paragraph 4 of article 30 of the law 41/1998 has not had practiced , 9 December, non-resident income tax and tax rules. The relation of recipients must contain the information determined by the Minister of economy and finance.

In the case that the relationship arises by directly readable by computer, the presentation will be between 1 January and 20 February of the following year.

Entities domiciled, resident or represented in Spain, that pay self-employed income subject to withholding or income account, are depositaries or manage the collection of income from securities are subject to the same obligations established in the preceding paragraphs.

3. the retainer or forced to enter account must be issued in favour of the taxpayer supporting certification the withholdings or the payments on account made, as well as other details pertaining to the taxpayer to be included in the annual review referred to in the preceding paragraph.

Entities domiciled, resident or represented in Spain, that pay self-employed income subject to withholding or income account, are depositaries or manage the collection of income from securities are subject to the same obligations established in the previous paragraph.

4. payers must notify taxpayers practiced at the time they meet income, indicating the percentage applied retention or income account.

5. the statements referred to in this article will be carried out on models provided by the Minister of economy and finance, being obliged to fill out the retainer or forced to enter with all of the data contained in the statements that apply to you.

The filing and payment will be made in the form, place and documentation as the Minister of economy and Finance shall be determined.

Article 49. Returns.

1. when he has supported a retention or entering upper to the fee for the tax bill, may request the tax administration refund of the excess of the quoted fee.

For this purpose, shall be the autoliquidación of the tax in the model determined by the Minister of economy and finance, which will be presented in the form, place, terms and documentation stating the same.

2. subject to the provisions of article 3 of law 41/1998 of 9 December, the income of non-resident tax and tax rules, the tax administration shall be these repayments under the terms established in article 85 of law 40/1998 of 9 December, from the tax on physical persons income and other tax rules.

3. in addition to taxpayers, may request statements with callback request solidarity leaders and subjects bound to retain.

4 when they had entered the Treasury amounts, or supported withholding to account in amounts greater than that arising from the application of a double taxation agreement, that application and subsequent return, within a period of two years, or in the order of the development of the Convention, the date of admission or retention may be requested. The Minister of economy and finance may declare, on condition of reciprocity, that the referred period is four years.

First transitional provision. Application of the rate of withholding tax of 18 per 100.

1 the rate of withholding tax of 18 per 100 to refer article 17 of Royal Decree and article 62 of the rules of procedure of the tax will be applicable: to) in relation to transmissions, amortization or repayment of financial assets with implicit performance formalized since January 1, 1999.

b) regard to the explicit yields that are payable from the aforementioned date.

2. the obligation to withhold in the transmissions or redemption of shares representing the capital or assets of collective investment institutions shall apply to transmissions or refunds formalized since February 1, 1999.

3. the exclusion of the obligation to withhold referred to in article 57 q) of the regulations of the tax will be applicable to broadcasts made from January 1, 1999.

There is no obligation to practice retention or deposit to account in relation to income derived from the transfer or refund of explicit performance financial assets issued prior to 1 January 1999 meeting the requirements established by article 57 q) of the regulations of the tax.

Income derived from emissions prior to 1 January 1999 will find you applicable the previous regulations and, in particular, the articles 56.1, c's), d) and e), 57, w lyrics), x) and z), 58.5 and 6, 60.3 and 4 of the regulation of tax effective until December 31, 1998. Shall not be retention in relation to transmissions made by guiding societies of the official market of futures and options, which correspond to the normal functioning of these markets.

4. the obligation to withhold in relation to income derived from contracts of life insurance or disability which previously were not subject to withholding shall apply to returns required from February 1, 1999.

5. the obligation to withhold in transmissions, amortization or repayment of financial assets with explicit performance shall apply to the operations formalised since January 1, 1999.

In the transmissions of financial assets with explicit performance issued with anterioridada1deenero in 1999, if you do not register the acquisition price, the retention shall be on the difference between the emission of the asset value and the price of transmission.

Not undergo retention yields derived from the transmission, Exchange or redemption of securities of public debt issued prior to January 1, 1999 which, prior to the entry into force of this Royal Decree, were not subject to withholding.

6. when received, from the entry into force of this Royal Decree, explicit yields for those who, as the frequency of payments exceeding twelve months, made payments on account, the definitive retention shall be at the rate in force at the time of the chargeable event and will regularize attending the payments on account made.

Second transitional provision. Determination of withholding personal and family circumstances reported in the previous year 1. Payers of income from work may determine the deductions applicable taking into account exclusively the personal and family circumstances that the recipients have communicated them in the previous year, to the preparation of the payroll for the month of March 1999, in General, or to the corresponding to the month of April 1999 in the case of pensions or payroll liabilities under the system of Social security or passive classes.

It shall be a reduction of 100,000 for each of the first two, and 150,000 for each of the remaining descendants communicated to the company for the purpose of calculating withholdings for 1998.

When, pursuant to the provisions previously, had been applied a different type of retention appropriate to that, will be a regularization of the kind of withholding under the provisions of paragraph 3 of article 14 of this Royal Decree.

2. in the former case, the deadline for submission of the communication model of the personal and family situation of the recipient of revenues from work, or its variation, to the payer, corresponding to the year 1999, it means extended until February 28, 1999.


Third transitional provision. Period of publication of the order of approval of the estimate system objective physical persons income tax and the simplified special regime of the tax on the value added to 1999.

The ministerial order by which regulate for 1999 estimate regime objective physical persons income tax and the simplified special scheme of value added tax to be published in the «Official Gazette» within the period of fifteen days of the publication of the regulation of the tax on the income of physical persons.

Fourth transitional provision. Resignation and revocation the regime of objective estimate of the tax on the income of natural persons, the simplified special regime and the agriculture, livestock and fisheries of the tax on the value added to 1999.

The resignation to the regimes of objective estimate of the tax on the income of the physical persons, special simplified and agriculture, livestock and fisheries of the value added tax for the year 1999, as well as the revocation of the same, may be paid in the month following the publication in the «Official Gazette» of the ministerial order regulating the regime of objective estimate of the tax on the income of physical persons for 1999 and the special simplified value added tax.

Sole repeal provision. Repeal legislation.

1 a the entry into force of this Royal Decree shall be repealed the following provisions: a) chapter II of title VI of the regulation of the tax on physical persons income, approved by Royal Decree 1841 / 1991 of 30 December.

(b) article 68 of the Royal Decree 537/1997, of 14 April, which approves the regulation of the tax.

(c) the third of the Royal Decree 1909 article / 1997, of 19 December, whereby amending certain articles of the regulations of the tax on the income of physical persons and the tax on societies, as well as of the Royal Decree on return of income undue, in terms of canteens, rights of image and refunds by cheque.

2. they shall remain in force regulations of lower rank to the present Royal Decree is not contrary to the same as does use of allotments in the planned.

Sole final provision. Entry into force.

The provisions of this Royal Decree shall enter into force on 1 January 1999.

Given in Madrid on December 18, 1998.

JUAN CARLOS R.

The second Vice President of the Government and Minister of economy and finance, RODRIGO DE RATO Y FIGAREDO

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