Chapter 1. Taxpayers and residency

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

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