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Non-Resident Taxation Manual (January 2023)

Obligation to report

Regulations:Article 28 Non-Resident Income Tax Law)article 7 Non-Resident Income Tax Regulation and article 4 Order EHA/3316/2010, of 17 December, approving the self-assessment forms 210, 211 and 213 of the Non-Resident Income Tax.

Taxpayers will not be obliged to file a tax return corresponding to the income to which tax withholdings (1) have been applied. Neither will they be obliged to file a tax return for those income types subject to withholding of tax but exempt by virtue of the provisions in the Tax Act or in an applicable double taxation agreement.

(1) With the exception of capital gains derived from the reimbursement of shares in investment funds regulated in Law 35/2003, dated 4 November, on collective trust institutions, when the applied withholding has resulted less than the calculated tax liability in accordance with the Tax Law (effective from 1 January 2014).(Go back)

In particular, there is an obligation to file a return in the following cases of income receipt:

  • Income subject to taxation by non-resident income tax but exempt from the obligation to withhold tax and make deposits on account.These include, for example, capital gains resulting from the sale of shares.

  • Income charged from urban real estate assets (only natural persons).

  • Payments made by people who are not withholders.For example, income obtained by letting buildings when the lessee is a natural person individual and pays the rent outside the sphere of an economic activity.

  • Income obtained by transfer of real estate assets.

  • To request a refund of excess tax withheld in relation to the tax liability.