Doctrine by topic · DGT Observatory

Advance Payment: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 49 rulings · 2014–2026

Current position

The obligation to perform withholdings or advance payments arises when the payer is a liable person satisfying income derived from economic or professional activities. In the case of community of property assets (comunidades de bienes) without economic activity, the entity must make an advance payment of the difference between the withholding borne by the partner and the one that would be applied to the attributed income. Prizes are considered capital gains subject to withholding, except for legal exceptions or bases below 300 euros.

The DGT's position remains stable regarding the general principles of the obligation to withhold. The doctrine has increasingly specified the application of advance payments in specific scenarios, such as the attribution of income in community of property assets or the classification of prizes as capital gains. No changes in criterion are observed, but rather an application of the rule to different types of income and subjects.

Turning points

  1. V0221-21

    Specifies the mechanics of the advance payment in community of property assets, requiring the entity to pay the difference between the withholding borne and the one that would be applied to the attributed income.

  2. V1178-25

    Establishes that prizes are classified as capital gains subject to withholding or advance payment, except for exceptions due to gaming regulations or a base below 300 euros.

Analysis based on 46 of 49 rulings with a stated position. Updated 15 September 2026.

Rulings on this topic

24
V1111-26 19 May 2026

Self-employed professionals must withhold IRPF if providing economic activities

SG de Impuestos sobre la Renta de las Personas Físicas
retencióningreso a cuentaactividad económicarendimientos de actividades profesionalessujeto retenedor LIRPF — Ley 35/2006 del IRPF art. 99.2RIRPF — RD 439/2007, Reglamento del IRPF art. 74.1
Affects CompanyExpat · Non-residentIndividual
V0240-26 5 Feb 2026

Pay for children's schools and universities deemed as species income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos en especieretribución flexiblevalor normal de mercadocoste para el pagadoringreso a cuenta LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V1423-25 24 Jul 2025

Mixed service and property contracts may be exempt from IRPF retention

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónarrendamiento de inmueblescontrato mixtoprestación de serviciosactividad económica LIRPF — Ley 35/2006 del IRPF art. 99RIRPF — RD 439/2007, Reglamento del IRPF art. 75.2.a
Affects CompanyExpat · Non-residentIndividual
V1178-25 1 Jul 2025

Prizes from app download lottery taxed as capital gains

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialpremio en especieingreso a cuentabase de retenciónsorteo LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 99
Affects CompanyExpat · Non-residentIndividual
V1133-25 27 Jun 2025

No retention obligation if acting as simple payment mediator

SG de Impuestos sobre la Renta de las Personas Físicas
simple mediación de pagoobligación de retenerpremios en metálicorendimientosingreso a cuenta RIRPF — RD 439/2007, Reglamento del IRPF art. 76
Affects CompanyExpat · Non-residentIndividual
V2799-23 16 Oct 2023

Use of a company vehicle for commuting constitutes a benefit in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierendimientos del trabajovalor de mercadoingreso a cuentadesplazamientos al domicilio LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V2202-22 21 Oct 2022

Dividends taxed as capital gains; 19% retention applies

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento del capital mobiliarioretencióningreso a cuentadividendosexención LIRPF — Ley 35/2006 del IRPF art. 25.1.aLIRPF — Ley 35/2006 del IRPF art. 101.4
Affects CompanyExpat · Non-residentIndividual
V1805-22 29 Jul 2022

No obligation to state IRPF retention on invoices

SG de Impuestos sobre la Renta de las Personas Físicas
retencióningreso a cuentafacturarendimientosobligación de retener RIRPF — RD 439/2007, Reglamento del IRPF art. 74RIRPF — RD 439/2007, Reglamento del IRPF art. 75
Affects CompanyExpat · Non-residentIndividual
V1218-22 31 May 2022

Exemption of 12,000 euros not applicable for individual share purchase options

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajo en especieopciones de compraperiodo de generaciónexención de accionesreducción del 30 por ciento LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V2743-21 10 Nov 2021

Fruit farming course not considered agricultural activity for 2% retention

SG de Impuestos sobre la Renta de las Personas Físicas
obligación de reteneractividades agrícolasrendimientos de actividades económicasretención a cuentaingreso a cuenta RIRPF — RD 439/2007, Reglamento del IRPF art. 74RIRPF — RD 439/2007, Reglamento del IRPF art. 75
Affects CompanyExpat · Non-residentIndividual

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