• English
  • Español

Income Tax for Non-Residents

Expatriates in Spain

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

Tue, October 04

What incomes obtained by non-residents without permanent establishment in Spain are exempt from Non-Residents' Income Tax (IRNR)? Incomes which in accordance with the Income Tax regulations are...

Júlia Tax Answer

General Rules of Double Taxation Agreement in Spain

Tue, April 05

Which country taxes income from professional activities in the event that a Double Taxation Agreement exists? As a general rule, agreements attribute the power to tax income derived from the...

A house in de middle of 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...

Interface de Serapeum

The tax reform in Spain introduces significant changes as of 2015

Tue, February 09

The tax reform in Spain introduces significant changes as of 2015 On November 28, 2014, the tax reform which had been negotiated over the previous months in Spain was approved. As a result,...

Júlia Tax Answer

Find out how you will pay taxes in Spain

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...

Júlia Tax Answer

Telematic allocation of NIF

Tue, January 07

The telematic allocation of tax ID numbers (Spanish acronym: NIF) to non-resident citizens and companies in Spain that apply for it This new service, which will be tested through a pilot project...

Júlia Tax Answer

Spanish Tax: Statement of movements Payment Systems S-1

Tue, January 07

Spanish Tax: Statement of movements Payment Systems S-1 They are required to submit this model , the natural or legal persons of private nature , acting by itself or through third parties...

Interface de Serapeum

NEWS ABOUT INCOME TAX FOR NON-RESIDENTS IN SPAIN

Tue, January 07

TAXATION OF THE MOST COMMON INCOME TYPES OBTAINED IN SPAIN BY NON-RESIDENT TAXPAYERS   Non-resident natural and legal persons will be considered non-resident income taxpayers insofar...

Interface de Serapeum

Duties for single employers and professionals in Spain

Sun, January 05

 Duties for single employers and professionals in Spain Incomes derived from the performance of economic activities obtained by single employers or resident professionals will be subject to...

Spanish tour

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...

SII