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Generic Tax Name Personal income tax - Non-residents income tax
Tax name in the national language Impuesto sobre la Renta de No Residentes
Tax name in English Non-residents income tax (individuals)
Member State ES-Spain
Tax in force since 1999/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Royal Decree Law 5/2004 of 5 March, passing the amended text of the Non-Resident Income Tax Law (Oficcial Gazzette of 12 March); Royal Decree 1776/2004 of 30 July, passing the implementing regulation.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Spain.

 
Taxpayers
Domestic-source income of non-residents is Taxed
Not Taxed
Comments

Employment incomes of married couples are Taxed jointly
Taxed separately
Comments


Comments

Individuals shall be considered taxpayers as long as they obtain revenues in the Spanish territory.

 
Tax object and basis of assessment
As general rule, taxable income under personal income tax includes























Comments

Income considered Domestic income
Worldwide income (subject to double-tax relief)
Comments

Benefits in kind
The following benefits in kind are usually (partially or fully) taxable












Comments


Comments

Revenues obtained within the Spanish territory by the taxpayer.

In general terms, the taxable base is constituted by the full sum accrued, without deducting any expense, although there are some exceptions.

 
Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:





Comments

Deductions from the tax base
The following items are usually (partially or fully) deductible

















Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:

















Comments

Losses
Losses can be
Carried-forward for Indefinite
 Years
Carried-back for Indefinite
 Years
Transferred to spouse or partner
Comments

Exemptions
The following income is exempted from income tax























Comments


Comments

Exemptions:

- Exempted income under the Income Tax Law, such as:

a) social assistance pensions for the elderly, etc;

- Exempted income under the Non Residents Income Tax Law:

a) grants and other sums received by individuals, paid out of public funds, under international agreements and conventions on cultural, educational and scientific co-operation, or under the annual Plan for International Co-operation, approved by the Council of Ministers.

b) interest and capital gains from movable properties derived by residents in another Member State of the European Union, with two exceptions:

- In the case of gains arising from the transfer of shares or other rights in a company whose assets mainly consist of real estate located in Spain;

- In the case of gains arising from the transfer of shares or other rights in a company when the taxpayer, at any time during the 12 month- period prior to the transfer, has held a direct or indirect participation of at least 25 %;

c) income derived from Public Debt;

d) income and capital gains on shares issued in Spain by non residents;

e) income from non resident accounts held by non residents;

f) income from leasing, letting or transmission of containers or ships and aircrafts, used in the maritime or air international navigation;

g) Income derived from the transfer of securities or the redemption of units in investment funds through any official Spanish secondary market, by individuals resident in a jurisdiction with which Spain has signed a DTA (or TIEA) enabling for the exchange of information, except when this income is obtained through a tax haven. 

h) Capital gains form inmovable properties (without permanent establishmnet) as long as certain conditions are met.

i) Capital gains obtained by individuals resident in other EU country on the transfer of their permanent dwelling in Spain, meeting certain conditions.

 
Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)
Comments

Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Special surcharges
There are special surcharges in the form of:
Comments

Separate taxation
Separate taxation applies to the following items: Employment income
Income from business or self-employed activities
Income from sport and entertainment activities
Benefits in kind (company car, meal cheques, etc)
Pension income
Owner-occupied immovable property
Dividends
Interests from government bonds
Interests from corporate bonds
Interests from special saving accounts
Interests from deposits
Royalties
Income from renting immovable property
Income from renting movable property
Capital gains on immovable property
Capital gains on movable property
Inheritance
Annuities from life insurance
Prizes and awards
Scholarships
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities
Comments

Withholding taxes
The tax is withheld when paid to residents on: Dividends:
Final Creditable
Interests from governments bonds:
Final Creditable
Interests from corporate bonds:
Final Creditable
Interests from special saving accounts:
Final Creditable
Interests from deposits:
Final Creditable
Comments


Comments

Tax Rates:

  • general: 24%. 20% for residents in a EU/EEA country with whichs there is an effective exchange of tax information.
  • pensions and annuities received by non resident individuals are taxed according to a scale from 8 to 40 %;
  • income derived by members of Diplomatic Missions and Consular Representations of Spain abroad, non resident in Spain, as long as they are not liable to the personal income tax or not covered by the provisions of an international agreement: 8 %;
  • any income derived from shares, capital gains, dividends and other income derived from the participation in a company, as well as interest and any other income from the transfer of own capital to third parties, will be taxed at the rate of 20% up to 31 December 2015;
  • the income from employment derived by an individual non resident in Spain under a labour agreement signed for a definite period of time: 2 %;
  • Income derived through a permanent establishment by an individual is taxed according the PIT rate, accordingly
  • Lottery prices: 20%, since 1 January 2013
 
Tax due date

 
Tax collector

Tax collector: Taxpayers with a permanent establishment in Spain must declare and settle the tax annually within six months after the end of the assessment period. Taxpayers without a permanent establishment must declare and settle the tax within the month following that of the taxable event. However, it is not compulsory to file a return when the tax has been withheld at source.

 
Special features

Special features: The beneficiary is the Central Administration, except in the Autonomous Communities of Navarre and the Basque Country, where the relevant regional authorities are responsible for the administration and collection of the tax in accordance with the national tax law, with some special features.

When the taxpayer is resident in a country that has concluded a Double Taxation Agreement with Spain, the provisions of said agreement apply. 

 
Economic function







Comments
 
Environmental taxes



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Tax revenue
ESA95 code d51m (d51a + d51c1)

Comments

Revenue data are included in the Personal income tax