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Non-Resident Taxation Manual (March 2025)

cover of the manual on taxation of non-residents

  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 income obtained in Spain by non-resident taxpayers
  5. Chapter 4. Withholdings on income obtained without a permanent establishment
  6. Chapter 5. Declaration of income obtained by non-residents without the mediation of a permanent establishment
  7. Chapter 6. Excises on real estate assets of non-resident organisations.
  8. Chapter 7. Special tax on prizes from certain lotteries and bets
  9. Chapter 8. Optional regimes
  10. Chapter 9. Special procedure for determining withholdings on employment income in the event of a change of residence
  11. Annexes
  12. Regulations