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Tax forms & concepts

Retenciones

Retenciones are amounts that an obliged payer deducts from specified income and pays to the Treasury as an advance payment toward the recipient's tax.

Plain English: withholding tax

Definition

Not every payer or payment is subject to withholding. The obligation depends on who pays and the income type; common categories include employment income, professional fees, and certain urban-property rents. Professional fees have a general rate and several conditional reduced rates, including a start-of-activity rule that requires eligibility and notice to the payer. Use the AEAT table for the relevant year, and the payer should issue a certificate showing the amount withheld.

  • Confirm that the payer and income category create a withholding obligation before adding a rate.
  • Check the current-year table and every condition for a reduced professional rate.
  • Keep the payer's certificate and reconcile the withholding with the relevant tax return.

Example: a reduced start-of-activity rate does not apply merely because an invoice is the first one sent to that client.

Where this appears

Retenciones can appear in Spanish forms, appointment screens, official letters, PDF instructions, receipts, or portal status messages. This term usually appears in tax returns, invoices, payroll, or AEAT correspondence. Use the definition to understand the public concept, then verify the exact treatment on the official tax source or your own notice.

Use the term as a clue, not the whole answer. A public definition can explain the usual meaning, but a personal document may change the deadline, office route, evidence required, or risk of ignoring the message.

What to check next

  • Match the office

    Check whether the term belongs to AEAT, Seguridad Social, Policía Nacional, Extranjería, city hall, DGT, health services, a bank, or another provider.

  • Find the source of truth

    Use the official source, related guide, or related glossary terms before paying a fee, booking a cita, submitting a form, or responding to a notice.

  • Keep personal decisions inside Ask Guiri

    If this term appears in your own PDF, screenshot, letter, rejection, fine, or deadline, the surrounding text matters. That case-specific reading should happen inside Ask Guiri.

Next action

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