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Non-Resident Taxation Manual (February 2024)

Obligation to report

Regulations: article 28 Law IRNR ; article 7 IRNR Regulation and article 4 Order EHA /3316/2010, of December 17, which approves self-assessment models 210, 211 and 213 of the IRNR.

Taxpayers will not be required to submit the declaration corresponding to the income for which tax withholding has been carried out. (1) , nor with respect to those income subject to withholding but exempt by virtue of the provisions of the Tax Law or an applicable double taxation agreement.

(1) Except in the case of capital gains derived from the reimbursement of shares in investment funds regulated in Law 35/2003, of November 4, on collective investment institutions, when the withholding practiced has been lower than the tax rate calculated in accordance with the Tax Law (with effect from January 1, 2014). (Back)

In particular, the obligation to declare remains in the following cases of obtaining income:

  • Income subject to taxation by non-resident income tax but exempt from the obligation to withhold tax and account deposit. Among them are, for example, capital gains derived from the sale of shares.

  • Imputed income from urban real estate (only natural persons).

  • Payments made by people who are not withholders. For example, earnings obtained from property leasing when the person lessee is an individual and pays the rent outside the sphere of an economic activity.

  • Income obtained from the transfer of real estate.

  • To request the return of an excess withholding in relation to the tax amount.