Skip to main content
Non-Resident Taxation Manual (January 2023)

Joint and several liability

Regulations:article 9 Non-Resident Income Tax Law

The following will be jointly and severally responsible for the payment of tax liabilities corresponding to the income they have paid or the income from assets or the deposit or management of rights they recommended:

  • The payer of income accrued without the intermediary of EP.
  • The depositor or manager of the assets or rights not effected through a permanent establishment.

In the case of payers of income, as well as in the case of the depositary or manager of assets or rights belonging to residents in countries or territories considered as tax havens (with effect from 11 July 2021, references made to tax havens are understood to be made to the definition of a non-cooperative jurisdiction.See Annex IV), the actions of the Tax Administration may be directly understood with the person responsible, without the need for a prior act of derivation of liability.

However, joint and several liability shall not exist where the obligation to withhold applies.

The representatives of IRNR taxpayers and, for tax periods beginning on or after 1 January 2021, who are not resident in another Member State of the European Union (EU) or of the European Economic Area that is not a Member State of the EU when there are regulations on mutual assistance in matters of exchange of information (see Annex V), who operate in Spain by means of a permanent establishment and of entities under the income attribution system incorporated abroad with "presence in Spanish territory" will be jointly and severally liable for the payment of the tax debts corresponding to them.