8.9.4. Withholdings and other payments on account
In general, withholdings and payments on account are reflected in the sections corresponding to the income from which they come; such as withholdings and payments on account of work, of renting urban properties that constitute an economic activity, for income from economic activities (professional and certain economic activities), the fractional payments of economic activities, must be reflected in section M "Calculation of the Tax and Result of the declaration. Withholdings and other payments on account"
Obligations of the retainer (art. 105.1 Rgl.)
The withholding agent or person required to make payments on account must issue a certificate to the taxpayer accrediting the withholdings made or the payments on account made, as well as the remaining data that must be included in the annual summary of withholdings and payments on account of personal income tax (form 190).
The aforementioned certification must be made available to the taxpayer prior to the opening of the period for communication or declaration by the Tax Authority.
Consequences of changing residence to Spanish territory
When a non-resident person changes his/her residence to Spanish territory and for this reason acquires the status of taxpayer for personal income tax, the withholdings and payments on account of the Non-Resident Income Tax made during the tax period in which the change of residence occurs will be considered as payments on account of this tax (art. 99.8 Law).
Employees who are not taxpayers for this Tax, but who will acquire this status as a result of their move to Spanish territory, may inform the tax authorities of this circumstance, recording the date of entry into said territory, for the exclusive purpose of the payer of the employment income considering them as taxpayers for this Tax. In accordance with the regulatory procedure, the tax authorities will issue a supporting document to workers who so request, stating the date from which withholdings and payments on account will be made for this tax.