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Non-Resident Taxation Manual (February 2023)

cover of the non-resident tax 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 income obtained in Spain by non-resident taxpayers
  5. Chapter 4. Withholdings on income obtained without 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 the prizes of certain lotteries and bets
  9. Chapter 8. Optional regimens
  10. Chapter 9. Special procedure to determine withholdings on employment income in the event of a change of residence
  11. Annexes
  12. Regulations