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Non-Resident Taxation Manual (February 2024)

Chapter 1. Taxpayers and residency

The way in which a natural person or an entity must pay taxes in Spain on their income is determined based on whether or not they are residents of this country. Residents pay Personal Income Tax (IRPF) or Corporate Tax (IS); On the other hand, non-residents, both individuals and entities, are taxed by the Non-Resident Income Tax (IRNR).

  1. The residence of natural persons
  2. The residence of legal entities