• The representative
• The severally responsible
• The retainer
  

Non resident tax payers are obliged to appoint a tax representative exclusively in the following cases:

• When operating through a permanent establishment.
• When rendering services, technical assistance, installation or assembly work arising from engineering contracts, and, in general, economy activities or operations in Spain, without using a permanent establishment.
• When so required by the Tax Authorities.

However, taxpayers may voluntarily appoint a representative to liaise between them and the Tax Authorities.

• The payer of income accrued without use of a permanent establishment.
• The custodian or manager of assets or rights not assigned to a permanent establishment.
  

Subjects obliged to retain.
Those obliged to retain or deposit to account, as to income subject to I.R.N.R. settled or paid include, among others:

1. Firms resident in Spain (also firms under the attribution regime).

2. Natural persons resident in Spain who perform economic activities

3. Taxpayers of I.R.N.R. with a permanent establishment.

4. Taxpayers of IRNR without a permanent establishment, as to the income on work they pay.

Income subject to retention.
In general terms, the income subject to the tax is subject to retention.

Exceptions to the obligation to retain.
There is no obligation to retain as to, among others, the following income:

1. Exempt income (see the specific section on exemptions).

2. Income exempt by virtue of the Convention to avoid double taxation.

3. Income paid to taxpayers for the IRNR without a permanent establishment, when payment of the tax is accredited.

4. Property gains. However, there will be an obligation to retain as to:

• Prizes obtained from participation in gambling, competitions, raffles or random combinations.
• Conveyance of real estate located in Spanish territory.
• Income obtained from conveyance or reimbursement of shares or stakes representing the capital or assets of collective investment institutions.

Amount of the retention.

However, the retainer must not take the following expenses or deductions into account (which are applicable in order to calculate the tax): the personnel expenses, procurement and supplies in the cases of economic activities without a permanent establishment, the special taxation quota on real estate of non resident entities and the deduction for donations.

Obligation to declare.
The retainer must present the tax return and make the relevant deposit using from 216. He is also obliged to present an annual summary, on form 296.