Doctrine by topic · DGT Observatory

Payments on Account: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Stable position Medium confidence 16 rulings · 2015–2024

Current position

Personal Income Tax (IRPF) withholdings originate with the satisfaction or payment of income and are attributed to the period in which the earnings are imputed. In the case of international relocations, withholdings applied as a non-resident during the year of change of residence are considered payments on account of IRPF. On the other hand, the sale of a dwelling does not generate an obligation to make payments on account outside of an economic activity.

The DGT's position is heterogeneous due to the diversity of the scenarios consulted, but it maintains coherence regarding the nature of payments on account. No single doctrinal evolution is observed, but rather the application of specific criteria for employment income, professional activities, and changes of tax residence. Administrative jurisprudence remains constant in requiring the satisfaction of income for the obligation to withhold to arise.

Turning points

  1. V2833-20

    Establishes that withholdings applied as a non-resident during the year of change of residence are considered payments on account of IRPF.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
V0279-24 4 Mar 2024

No advance income tax payments allowed for the sale of a residential property

SG de Impuestos sobre la Renta de las Personas Físicas
ganancias y pérdidas patrimonialesautoliquidaciónpagos a cuentadeuda tributariatransmisión de inmuebles LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 34
Affects CompanyExpat · Non-residentIndividual
V0824-20 13 Apr 2020

Annual foreign work exemption limit of €60,100 not prorated

SG de Impuestos sobre la Renta de las Personas Físicas
exención por trabajo en el extranjeroretribuciones específicasbase de retenciónreparto proporcionallímite de exención LIRPF — Ley 35/2006 del IRPF art. 7.pRIRPF — RD 439/2007, Reglamento del IRPF art. 6.2
Affects CompanyExpat · Non-residentIndividual
V0282-15 26 Jan 2015

Swiss withholding taxes on fixed income may be deductible in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital mobiliarioretencionesdoble imposicióncuota líquidapagos a cuenta LIRPF — Ley 35/2006 del IRPF art. 25.2LIRPF — Ley 35/2006 del IRPF art. 79.e
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact