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Non-Resident Taxation Manual (October 2022)

cover page of the non-resident taxation manual

  1. Publication identification number (NIPO)
  2. Chapter 1.Taxpayers and residency
  3. Chapter 2.Other personal items
  4. Chapter 3.Taxation of the most common types of income obtained in Spain by non-resident taxpayers
  5. Chapter 4.Withholding taxes on income obtained without a permanent establishment
  6. Chapter 5.Declaration of income obtained by non-residents without the intermediary of a permanent establishment
  7. Chapter 6.Special tax on real estate of non-resident entities
  8. Chapter 7.Special levy on prizes from certain lotteries and bets
  9. Chapter 8.Optional schemes
  10. Chapter 9.Special procedure for determining withholding taxes on earned income in the event of a change of residence
  11. Appendices
  12. Regulations