Taxation of 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...

work in spain

Work carried out in Spain and paid by a foreign company

Fri, July 01

How must a person pay taxes who comes to work to Spain and who continues to be paid by a company of their State of origin with which Spain has not signed a double taxation agreement? If 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 advisor online

Tax returns and compliance

Thu, October 23

Tax returns and complianceWhen are tax returns due? That is, what is the tax return due date?The due date for filing the tax return and making a payment is normally from 1 May to 30 June of each year...

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...

When is an individual considered a Spanish resident, and when is he or she a non-resident?

Mon, November 25

An individual is resident in Spanish territory when any one of the following circumstances apply: They have stayed longer than 183 days in Spanish territory over the calendar year. In order to...

tax advisor online

How can non-residence be accredited?

Thu, November 21

Non-resident status can be accredited by presenting a certificate of residency in another country issued by the tax authorities of that country. The period of validity of these certificates is one...

Non-Residents, Pension

Sat, August 24

- Please inform me if i need to declare income from my hm forces pension payable by Paymaster UK on my anual income tax return to the spanish tax authorities. In accordance with the second article...