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Form 200. Corporate Income Tax Declaration 2019

10.1.1 Obliged to retain and pay into account

According to the provisions of article 128.1 of the LIS they are obliged to withhold or pay on account when they satisfy or pay income subject to withholding or payment on account of Corporate Tax:

  • Legal persons and other entities, including communities of property and owners and entities under an income attribution regime.

  • Natural persons with respect to the income they satisfy or pay in the exercise of their economic activities.

  • Natural persons, legal entities and other entities not resident in Spanish territory, that operate there through a permanent establishment.

  • The representative appointed in accordance with the provisions of article 86.1 of the consolidated text of the Law on the regulation and supervision of private insurance, approved by RDLeg. 6/2004, acting on behalf of the insurance entity operating under the free provision of services regime, in relation to operations carried out in Spain.

With effect from 1-1-2016, insurance companies domiciled in another Member State of the European Economic Area that operate in Spain under the free provision of services regime will be required to withhold or pay on account in relation to operations carried out in Spain.