During the tax 2012 y 2013, the percentage of payments of 19% provided for in Article 101 the LIRPF and the percentage of income on account referred to in Article 92.8 of the Law, rise to 21%.
The content of those articles it appears that this rate increase affects retention:
- Income from the capital mobiliario (dividendos, interest and insurance).
- Yields from the capital gains derived from the transfer or redemption of shares and collective investment institutions.
- Income from the lease or sublease of urban real estate.
- Income from prizes awarded as a result of participation in games, contests, draws or random combinations.
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