Withholding Tax Reporting 

Use

You use withholding tax reporting to prepare statements of the withholding tax that you have collected on behalf of your vendors.

In Spain, you are required to report your withholding tax at regular intervals. Additionally, you are required to provide your vendors with a statement.

Features

According to Spanish law, you must report withholding tax using special forms.

·       Form 110: This form is used for a quarterly or biannual summary of withholding tax. To create the DME file, use programs RFKQST00 and RPC190E0.

·       Form 111: This form is used for a monthly summary of withholding tax for companies whose annual business volume exceeds ESP 1 billion. To create the DME file, use programs RFKQST00 and RPC190E0.

·       Form 115: This form is used for a withholding tax summary for real estate rental. To create this report, use programs RFKQST00 and RPC190E0.

·       Form 190: This form is used for an annual summary of withholding tax. To create the DME file, use programs RFKQST00 and RPC190E0.

·       Form 210A: This form is used to create a DME file for the 210A report. This report contains payments and withholding tax amounts for vendors who carry out business in Spain, without actually being a resident there. Both payments and down payments are reported. To create this report, use the program RFKQSE20.

·       Form 915: This form is used only for a withholding tax summary for the province of Navarre. To create the DME file, use programs RFKQST00 and RPC190E0 (for Financial Accounting and Human Resources) or RFKQSE11 (for Financial Accounting only).

Activities

Call the programs listed above using Transaction SA38. For additional details, refer to the respective program documentation.

 

See also:

Withholding tax return