Chapter 3. Taxation of the most common income obtained in Spain by non-resident taxpayers

Non-resident individuals and entities will be considered taxpayers of IRNR to the extent that they obtain income in Spanish territory, as defined in said tax.

In the event that the taxpayer is a resident of a country with which Spain has signed an agreement to avoid double taxation, it will be necessary to abide by the provisions of that country, since, in some cases, the taxation is lower, and, in others, the income, if certain circumstances occur, cannot be subject to taxation in Spain.

In these cases, where income cannot be taxed in Spain (exempt by agreement) or is taxed with a tax limit, the non-resident taxpayer must prove that he or she is a resident in the country with which Spain has signed the Agreement, by means of the corresponding certificate of residence issued by the tax authorities of his or her country, which must expressly state that the taxpayer is a resident in the sense of the Agreement.

The criteria by which such income is deemed to be obtained in Spanish territory and the taxation in accordance with Spanish internal regulations and agreements to avoid double taxation are indicated below for the most significant types of income.