Summary table of the new withholdings of the rent - July 2015-

Income class

Origin

Type applicable until 12-7-2015

Applicable type

From 12-7-2015

Applicable type 2016

WORK

Labor and statutory relationships in general

Variable s / proced.general (algorithm)

Variable s / proced.general (algorithm)

Variable s / proceed. General (algorithm)

Pensions and passive assets of the public system (Social Security and Passive Classes)

Pensions of private social welfare systems

Pensioners with two or more payers: special procedure -Art. 89. RIRPF-

Unemployment benefits and benefits

Unemployment benefits in the single payment method (only refund of undue benefits)

Directors and administrators (of entities with net amount of the turnover of the last tax period completed before payment of performances> 100,000 euros) -Art.101.2 LIRPF and 80.1.3 RIRPF-

37%

37%

35%

Directors and administrators (of entities with net amount of turnover of the last tax period completed before payment of performances <100,000 euros) -Art.101.2 LIRPF and 80.1.3 RIRPF-

20%

19.5%

19%

Courses, conferences, seminars, ... -Art. 80.1.4 RIRPF, 101.3 and DA 31.3a) LIRPF-

19%

15%

15%

Elaboration of literary, artistic or scientific works - Art. 80.1.4 RIRPF and 101.3 and DA 31. 3a) LIRPF

19%

15%

15%

Backstroke -Art. 101.1 LIRPF-

15%

15%

15%

Special tax regime applicable to workers displaced in Spanish territory -Art. 93.2 f) or DA 31.2 e) LIRPF-

Up to 600,000

24%

24%

24%

From 600,000.01 euros forward (payments paid by a single payer)

47%

47%

45%

ACTIVITIES

Generally speaking - Art. 101.5 and DA 31.3a) LIRPF-

19%

15%

15%

PROFESSIONALS

Certain professional activities (municipal collectors, insurance brokers ...)

9%

7%

7%

New start-up professionals (during the start year and the next two)

9%

7%

7%

If the Total Returns of professional activities of the previous year <15,000 euros (and, in addition, this amount exceeds 75% of the sum of the Earnings of Economic Activities and Earnings of the previous exercise) -Art 101.5 and DA 31.3.a LIRPF-

15%

Deleted (15%)

Deleted (15%)

OTHERS

Agricultural and livestock activities in general -Art. 95.4 RIRPF-

2%

2%

2%

ACTIVITIES

Pork and poultry farming activities -Art. 95.4 RIRPF-

1%

1%

1%

ECONOMIC

Forestry activities -Art. 95.5 RIRPF-

2%

2%

2%

Business activities in Objective Estimation -Art. 95.6 RIRPF-

1%

1%

1%

Performance of Art. 75.2b): Right to Image Transfer - Art. 101.1 RIRPF-

24%

24%

24%

Performance of Art. 75.2b): Other concepts -Art. 101.2 RIRPF-

20%

20%

19%

CESSION PERFORMANCES

-Art. 92.8, DA 31.3e) and LIRPF art. 107 RIRPF-

20%

20%

19%

IMAGE RIGHTS

Prizes of games, contests, raffles ... subject to retention

20%

19.50%

19%

HERITAGE GUARANTEES

-Art. 101.7 and DA 31.3.d) LIRPF-

Forest land use in public monuments

20%

19.50%

19%

-Art.101.6 and DA 31.3.d) LIRPF I 99.2 RIRPF)

OTHER PATRIMONIAL GUARANTEES

Transmission of Subscription Rights -Art. 101.6 LIRPF-: from January 1, 2017, to 19%

Transmission of shares and investments in Collective Investment Institutions

20%

19.50%

19%

(Investment Funds) - Art. 101.6 and DA 31.3.d) LIRPF-

CAPITAL FURNITURE

Derivatives of the participation in own funds of entities

20%

19.50%

19%

-Art. 25.1, 101.4 and DA 31.3.d) LIRPF and 90 RIRPF-

Transfer to 3ers. Of own capital (current accounts, financial deposits, ...)

20%

19.50%

19.00%

-Art. 25.2 DA 31.3.d) LIRPF-

Capitalisation operations, Life Insurance or Disability and Capital Imposing

20%

19.50%

19%

Intellectual, industrial property, provision of technical assistance - Art. 101.9 and DA 31. 3d) RIRPF -

20%

19.50%

19%

Leasing and sublease of movable property, businesses or mines - Art. 101.9 and DA 31.3 d) LIRPF -

20%

19.50%

19%

Income derived from the assignment of the right of exploitation of Rights of Image - Art. 101.10 LIRPF - without economic activity

24%

24%

24%

REAL ESTATE CAPITAL

Lease or sublease of urban real estate - Art. 101.8, DA 31. 3d) LIRPF and 100 RIRPF-

20%

19.50%

19%