Non-Residents Taxation in Spain

All posts, Living in Spain Leave a comment   Published on par Jonatan Carbonell

Tax-iStock_000015074734Large1Taxation : who is considered as a Spanish non-resident?

In order to determine the tax residence of an individual or company, several factors must be evaluated. I encourage you to read this article dealing with the tax residence. You will find in this article some interesting information. If you do not match with these terms, then you are a Spanish tax non-resident.

Do non-residents have to pay taxes in Spain?

Individuals and entities not resident in Spain are liable for non-resident income tax on the income and /or gains they obtain in Spain.

What are the incomes and gains liable for taxes?

When an individual or entity non-resident in Spain makes an economic activity in Spain, the money earned is liable for taxes. It may be:

  • Work incomes
  • Real property incomes
  • Legacy incomes
  • Interests and dividends

There are however exemptions: grants for education, lottery gains, etc.

Incomes obtain with a permanent establishment

The taxation of an individual or entity non-resident in Spain depends on whether the economic activity is undertaken with or without a permanent establishment.

Taxpayers obtaining income and /or gains through a permanent establishment in Spain are taxed on all the income /gain attributable to the permanent establishment.

Headquarters, factory, office, long-term building site may constitute permanent establishment.

TAS Consultoria – Create a company in Spain

Published on par Jonatan Carbonell

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