{"id":31293,"date":"2026-07-20T08:00:33","date_gmt":"2026-07-20T08:00:33","guid":{"rendered":"https:\/\/www.welex.es\/?p=31293"},"modified":"2026-09-02T08:17:47","modified_gmt":"2026-09-02T08:17:47","slug":"certificat-de-retenues-en-espagne","status":"publish","type":"post","link":"https:\/\/www.welex.es\/fr\/certificat-de-retenues-en-espagne\/","title":{"rendered":"Certificat de retenues en Espagne"},"content":{"rendered":"<p style=\"text-align: left;\">Dans le syst\u00e8me fiscal espagnol, le certificat de retenues n\u2019est ni un simple document administratif ni un \u00ab extra \u00bb pouvant \u00eatre \u00e9mis de mani\u00e8re facultative. Il s\u2019agit, en r\u00e9alit\u00e9, d\u2019une obligation l\u00e9gale claire et contraignante pour celui qui pratique la retenue.<\/p>\n<p style=\"text-align: left;\">Chez <a href=\"https:\/\/www.welex.es\/fr\/contact\/\"><strong>Welex<\/strong><\/a>, votre cabinet international d&rsquo;avocats et d&rsquo;\u00e9conomistes, nous recevons r\u00e9guli\u00e8rement des questions concernant le certificat de retenue \u00e0 la source espagnol (<em>certificado de retenciones<\/em>). Bien que de nombreuses entreprises le consid\u00e8rent comme une simple formalit\u00e9 administrative, sa d\u00e9livrance constitue une obligation l\u00e9gale pour le d\u00e9biteur de la retenue et fait partie int\u00e9grante du respect de la r\u00e9glementation fiscale espagnole.<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: left;\"><strong>Qu\u2019est-ce que le certificat de retenues en Espagne ?<\/strong><\/h3>\n<p style=\"text-align: left;\">Il s\u2019agit du document qui atteste des montants qu\u2019une entreprise ou une entit\u00e9 a retenus et vers\u00e9s \u00e0 titre d\u2019acompte sur l\u2019imp\u00f4t correspondant (tel que l\u2019imp\u00f4t sur le revenu des personnes physiques \u2013 IRPF \u2013 ou l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s). En pratique, il permet au contribuable de d\u00e9montrer aupr\u00e8s de l\u2019Agence fiscale espagnole les montants qui lui ont \u00e9t\u00e9 retenus au cours de l\u2019exercice, notamment lorsqu&rsquo;il doit remplir ses obligations en tant <a href=\",%20notamment%20lorsqu'il%20doit%20remplir%20ses%20obligations%20en%20tant%20que%20r\u00e9sident%20fiscal%20en%20Espagne.\">que r\u00e9sident fiscal en Espagne.<\/a><\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: left;\"><strong>Une obligation reposant sur une base l\u00e9gale solide<\/strong><\/h3>\n<p style=\"text-align: left;\">Cette obligation ne d\u00e9coule pas d\u2019une pratique habituelle, mais de la l\u00e9gislation fiscale espagnole :<\/p>\n<p style=\"text-align: left;\">D\u2019une part, la Loi 58\/2003, G\u00e9n\u00e9rale Tributaria, \u00e9tablit express\u00e9ment que le reteneur doit remettre au contribuable un certificat des retenues ou des acomptes effectu\u00e9s. En outre, son non-respect n\u2019est pas anodin : il est consid\u00e9r\u00e9 comme une infraction fiscale l\u00e9g\u00e8re, sanctionn\u00e9e par une amende forfaitaire de 150 euros.<\/p>\n<p style=\"text-align: left;\">D\u2019autre part, la Loi 27\/2014 relative \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s renforce cette obligation dans le cadre de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, en pr\u00e9cisant que le reteneur doit d\u00e9livrer une attestation des retenues ou des paiements \u00e0 compte r\u00e9alis\u00e9s.<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: left;\"><strong>Le r\u00e8glement de l\u2019imp\u00f4t sur le revenu des personnes physiques (IRPF) apporte davantage de pr\u00e9cisions<\/strong><\/h3>\n<p style=\"text-align: left;\">Le d\u00e9veloppement le plus concret de cette obligation se trouve \u00e0 l\u2019article 108.3 du r\u00e8glement de l\u2019IRPF (D\u00e9cret Royal 439\/2007), qui ne laisse place \u00e0 aucune ambigu\u00eft\u00e9 :<\/p>\n<p style=\"text-align: left;\">Le reteneur doit remettre au contribuable un certificat attestant des retenues effectu\u00e9es ou des acomptes vers\u00e9s, et ce avant le d\u00e9but de la p\u00e9riode de d\u00e9claration de l\u2019imp\u00f4t.<\/p>\n<p style=\"text-align: left;\">En d\u2019autres termes, il ne suffit pas de l\u2019\u00e9mettre \u00ab lorsque cela est possible \u00bb ou \u00ab sur demande \u00bb : il doit \u00eatre disponible \u00e0 temps pour permettre au contribuable de pr\u00e9parer correctement sa d\u00e9claration en Espagne.<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: left;\"><strong>Plus qu\u2019une obligation isol\u00e9e<\/strong><\/h3>\n<p style=\"text-align: left;\">L\u2019Administration fiscale et les tribunaux en Espagne s\u2019accordent sur un point essentiel : l\u2019obligation ne s\u2019ach\u00e8ve pas avec le versement des retenues au Tr\u00e9sor. Elle fait partie d\u2019un ensemble d\u2019obligations comprenant :<\/p>\n<ul style=\"text-align: left;\">\n<li>Appliquer la retenue<\/li>\n<li>La verser correctement<\/li>\n<li>La d\u00e9clarer<\/li>\n<li>Conserver la documentation correspondante<\/li>\n<li>Et d\u00e9livrer le certificat correspondant<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Autrement dit, l\u2019ensemble constitue un processus global de conformit\u00e9 fiscale en Espagne.<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: left;\"><strong>Pourquoi ce certificat est-il si important ?<\/strong><\/h3>\n<p style=\"text-align: left;\">Parce qu\u2019il a un effet tr\u00e8s concret : il permet au contribuable en Espagne de justifier les montants d\u00e9j\u00e0 pay\u00e9s \u00e0 titre d\u2019acompte. Sans ce document, il peut \u00eatre difficile de prouver correctement les montants retenus et d\u2019\u00e9viter d\u2019\u00e9ventuelles doubles impositions.<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: left;\"><strong>Que se passe-t-il si le certificat n\u2019est pas d\u00e9livr\u00e9 ?<\/strong><\/h3>\n<p style=\"text-align: left;\">Ne pas d\u00e9livrer le certificat n\u2019est pas une simple omission sans cons\u00e9quences. La r\u00e9glementation le consid\u00e8re comme une infraction l\u00e9g\u00e8re, assortie d\u2019une sanction financi\u00e8re. Il est important de souligner que cette sanction peut \u00eatre appliqu\u00e9e m\u00eame si la retenue a \u00e9t\u00e9 correctement vers\u00e9e : le manquement formel subsiste.<\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"text-align: left;\"><strong>En r\u00e9sum\u00e9<\/strong><\/h3>\n<p style=\"text-align: left;\">Le certificat de retenues en Espagne est un \u00e9l\u00e9ment essentiel du syst\u00e8me fiscal. Il ne s\u2019agit pas d\u2019une formalit\u00e9 accessoire ou facultative, mais d\u2019une obligation l\u00e9gale claire, soutenue par la Loi G\u00e9n\u00e9rale Tributaria, la Loi sur l\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s et l\u2019article 108.3 du r\u00e8glement de l\u2019IRPF.<\/p>\n<p style=\"text-align: left;\">Au-del\u00e0 de son caract\u00e8re formel, il remplit une fonction tr\u00e8s pr\u00e9cise : garantir la transparence et la s\u00e9curit\u00e9 juridique tant pour le contribuable que pour l\u2019Administration, en assurant que les retenues effectu\u00e9es sont correctement document\u00e9es.<\/p>\n<p style=\"text-align: left;\">Chez Welex, cabinet d\u2019avocats et d\u2019experts-comptables, nous vous offrons le conseil et l\u2019accompagnement n\u00e9cessaires pour garantir le respect int\u00e9gral de vos <a href=\"https:\/\/www.welex.es\/fr\/obligations-fiscales-des-residents-en-espagne\/\">obligations fiscales et juridiques en Espagne.<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><em><strong>Cet article de blog a \u00e9t\u00e9 \u00e9crit par Sara Duarte, responsable du d\u00e9partement comptabilit\u00e9 de votre cabinet d&rsquo;avocats Welex en Marbella. Welex est votre conseiller fiscal en Espagne, sp\u00e9cialis\u00e9 en droit des affaires et des soci\u00e9t\u00e9s.<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le syst\u00e8me fiscal espagnol, le certificat de retenues n\u2019est ni un simple document administratif ni un \u00ab extra \u00bb pouvant \u00eatre \u00e9mis de mani\u00e8re facultative. Il s\u2019agit, en r\u00e9alit\u00e9, d\u2019une obligation l\u00e9gale claire et contraignante pour celui qui pratique la retenue. Chez Welex, votre cabinet international d&rsquo;avocats et d&rsquo;\u00e9conomistes, nous recevons r\u00e9guli\u00e8rement des questions [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":31271,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[415,270],"tags":[2071,3474,3546,3964,3965,3966,3967,3968],"class_list":["post-31293","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-espagnole-fr","category-impots-en-espagne","tag-welex-2-3","tag-impot-sur-les-societes-espagne","tag-irpf-espagne","tag-certificat-de-retenue-a-la-source-espagne","tag-retenue-a-la-source-espagne","tag-droit-fiscal-espagnol","tag-obligations-fiscales","tag-conformite-fiscale"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.9 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Certificat de retenues en Espagne - Welex<\/title>\n<meta name=\"description\" content=\"Le certificat de retenue \u00e0 la source en Espagne est une obligation l\u00e9gale. 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