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Non-Resident Taxation Manual (February 2024)

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 in a country with which Spain has signed an agreement to avoid double taxation, it will be necessary to comply with what is provided there, since, in some cases, the taxation is lower, and, In others, the income, if certain circumstances apply, cannot be taxed in Spain.

In these cases in which the income cannot be taxed in Spain (exempt by agreement) or is taxed with a tax limit, the non-resident taxpayer must justify that he is a resident in the country with which Spain has signed the Agreement, through the corresponding residence certificate issued by the tax authorities of their country, which must expressly state that the taxpayer is a resident within the meaning of the Convention.

Below, for the most significant types of income, the criteria by which said income is understood to be obtained in Spanish territory and the taxation in accordance with Spanish internal regulations and the agreements to avoid double taxation are indicated.

  1. Income derived from economic activities
  2. Other returns
  3. Imputed income from urban real estate
  4. Capital gains