NON-RESIDENT INCOME TAX in Spain.

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NON-RESIDENT INCOME TAX: Assistlegal lawyers can help foreign investors filling the self-assesment form.

April, 2020


On April 1, the campaign for the fiscal year 2019 declaration of personal income tax has begun for residents in Spain.

Regarding non-resident taxpayers, there are differents rules. The Spanish Tax Agency has published the instructions for the self-assessment form for Non-residents Income Tax and or without permanent establishment in Spain.

You can find the information in Spanish Tax Agency here.

The tax is required for natural persons and entities not resident in Spanish territory to obtain income from it, unless they are taxpayers for the Personal Income Tax for another reason.

Non-resident is understood as people who have not stayed more than 183 days, during the calendar year, in Spanish territory. To determine this period of stay in Spanish territory, sporadic absences will be computed, unless the taxpayer proves his tax residence in another country. In the case of countries or territories considered as a tax haven, the Tax Administration may require proof of permanence in it for 183 days in the calendar year.

The taxable event is the obtaining of income, money or in kind, in Spanish territory. The following are considered income obtained in Spanish territory:

a) Income from economic activities or exploitations carried out through a permanent establishment located in Spanish territory, such as management headquarters, branches, offices, factories, workshops, warehouses, stores or other establishments.

b) Income from economic activities or exploitations carried out without the mediation of a permanent establishment   

   - When economic activities are carried out in Spanish territory.

   - When it comes to the provision of services used in Spanish territory.

  •     - When they derive from the personal performance in Spanish territory of artists and athletes.
     
  •  c) Earnings from work.
  •  d) Pensions and other similar benefits.
     e) The remuneration of the administrators and members of the boards of directors of an entity resident in Spanish territory.
     f) Income from movable capital, such as dividends derived from the participation in the own funds of entities.
     g) The income derived from real estate located in Spanish territory.
  •  h) Capital gains.
  • Our team of lawyers can help you meet your tax obligations derived from investments in Spain. For more information...



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