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Non-Resident Taxation Manual (January 2023)

Taxpayers resident in other EU or EEA Member States with which there are rules on mutual assistance on exchange of tax information

Regulations:article 46 Law IRNR;articles 21 to 24 of the Non-Resident Personal Income Tax Regulation

Payers of Non-Residents' Income Tax (IRNR):

  • Who are individuals.

  • They must prove that they are resident in another Member State of the European Union (EU) (Annex V) except for residents of countries or territories classified by regulations as tax havens (with effect from 11 July 2021, references to tax havens are understood as references to the definition of a non-cooperative jurisdiction.See Annex IV) or in a Member State of the European Economic Area (EEA) with which there is an effective exchange of tax information (with effect from 11 July 2021, regulatory references made to States with which there is an effective exchange of tax information are understood to be made to States with which there are regulations on mutual assistance on the exchange of tax information under the terms provided in Law 58/2003, of 17 December, General Taxation, which are applicable.See Annex V).

  • They must prove that at least 75% of their total income in the tax period is made up of the sum of earned income and income from economic activities obtained during the same in Spanish territory, or they must prove that the income obtained during the tax period in Spain was less than 90% of the personal and family minimum that would have corresponded to them in accordance with their personal and family circumstances if they had been resident in Spain and that the income obtained outside Spain was also less than the said minimum.

  • when these incomes have actually been subject to IRNR.

They may request the application of this optional regime, the purpose of which is for the actual tax payment in Spain to be calculated according to the IRPF regulations, but without losing for this reason their condition as payers of IRNR.

Order HAP/2274/2015, dated 19 November (BOE dated 24 November) approves the application form for application of the optional system and determines the place, form and period for presenting it.

Once the application has been formulated and the fulfillment of the conditions determining its application has been certified, the Tax Administration, taking into account all the incomes obtained by the taxpayer within the tax period and their personal and family circumstances, and following the IRPF payment scheme, will determine the corresponding average tax rate.

The resulting average tax rate will be applied on the part of the tax base corresponding to the incomes obtained in Spanish territory.

If the said result is an amount lower than that paid during the tax period by the non-resident taxpayer for IRNR on incomes obtained in Spanish territory, the excess will be returned.