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Non-Resident Taxation Manual (January 2023)

Chapter 1.Taxpayers and residency

The way in which an individual or an entity is taxed in Spain on its income is determined by whether or not the individual or entity is resident in Spain.Residents pay tax through Personal Income Tax (IRPF) or Corporation Tax (IS);however, non-residents, both natural and legal persons, pay tax through Non-resident Income Tax (IRNR).

  1. Residence of natural persons
  2. Residence of legal persons