Income Tax for Non-Residents

exemptions IRNR in Spain

What incomes obtained by non-residents without permanent establishment in Spain are exempt from Non-Residents' Income Tax (IRNR)?

Tue, October 04

Incomes which in accordance with the Income Tax regulations are exempt and are received by individuals, such as pensions due to total permanent disability or severe disability or public grants. The...

online tax advice

Which country taxes income from professional activities in the event that a Double Taxation Agreement exists?

Tue, April 05

As a general rule, agreements attribute the power to tax income derived from the exercise of independent professional activities to the country of residence of the person carrying out the activity....

non-residents in spain

Non-Residents in Spain: Income from leased property

Wed, March 30

The income to be declared will be the whole amount received from the lessee, without deducting any expenses.However, in the case of taxpayers resident in another European Union member state and, from...

Tax reform in Spain

The tax reform in Spain introduces significant changes as of 2015

Tue, February 09

On November 28, 2014, the tax reform which had been negotiated over the previous months in Spain was approved. As a result, becoming effective as of 2015 are a new Corporate Income Tax Law and...

tax advisor online

In the absence of an Agreement, how would non-residents in Spain who obtain earnings from liquid capital in Spain, such as dividends or interests, be taxed?

Tue, January 14

In the absence of an Agreement, how would non-residents in Spain who obtain earnings from liquid capital in Spain, such as dividends or interests, be taxed? In general, non-residents that earn...

Tax advisor online

The telematic allocation of tax ID numbers (Spanish acronym: NIF) to non-resident citizens and companies in Spain that apply for it.

Tue, January 07

This new service, which will be tested through a pilot project in eight consulates with the aim of extending it in mid-2014 to other consular offices, will allow non-residents to obtain their tax ID...

tax advisor online

Spanish Tax: Statement of movements Payment Systems S-1

Tue, January 07

They are required to submit this model , the natural or legal persons of private nature , acting by itself or through third parties , with amonut movements made with the following payment methods...

tax information


Tue, January 07

For the year 2014, the tax rates temporarily set for fiscal years 2012 and 2013 are extended. Therefore, in general the tax rate of 24.75% will apply, and the tax rate of 21% will apply on the...

tax advisor online

Duties for single employers and professionals in Spain

Sun, January 05

Incomes derived from the performance of economic activities obtained by single employers or resident professionals will be subject to the Income Tax (IRPF). Accounting and record duties will depend...

Tax information

Workers who move to Spanish territory

Fri, December 13

Natural persons who acquire their tax residence in Spain as a consequence of their move to Spanish territory, can opt to be taxed according to non-resident income  tax, maintaining their condition as...