Given the large number of inquiries on this matter we are considering, then try to clarify how to determine the withholding rate applicable from 1 September 2012, as should be consulted to determine three different provisions:
Article 25 of Royal Decree-Law 20/2012, amending Article 101, paragraphs 3 and 5), stating that the percentage of withholding and amounts on income from professional activities and salary income derived from teaching courses, conferences, symposia, seminars and the like, or derived from the production of literary, artistic or scientific work, subject to yield the right to operate will be 19%.
Additionally we introduce a new twenty-third transitional provision in Income Tax Act which provides for implementation of the following percentages of retention on a temporary basis:
For returns satisfied or paid until August 31, 2012, applies the percentage of retention provided for in art. 101 (paragraphs 3 and point a) of paragraph 5) in the version in effect on January 1, 2012. Ie 15%.
For returns satisfied or paid after September 1, 2012, reference is made to paragraph 4 of the thirty-fifth additional provision of the Income Tax Law. This additional provision was introduced with effect 1 January 2012 and provides that for the years 2012 and 2013, the percentage of payments of 19 percent provided for in Article 101 is raised to 21%. Therefore, by modifying the type in Article 101, automatically affected by this additional provision.
Therefore, from September 1, 2012 and until December 31, 2013, the applicable percentage is 21%.
We hope this information is of interest. Receive a warm greeting.