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Non-Resident Taxation Guide (February 2023)

Chapter 3.Taxation of the most common types of income obtained in Spain by non-resident taxpayers

Non-resident individuals and entities will be considered taxpayers of IRNR to the extent that they obtain income in Spanish territory, as defined in said tax.

In the case where the taxpayer is resident in a country with which Spain has signed an Agreement to avoid double taxation, it will be necessary to be familiar with its provisions as in some cases taxation is less, and in others, income may not be submitted for taxation in Spain if specific circumstances concur.

In these cases where income cannot be taxed in Spain (exempted by agreement) or is taxed with a limit, the non-resident taxpayer must prove residency in the country with which Spain has signed the agreement, using the corresponding certificate of residency issued by the tax authorities of their country, which should indicate explicitly that the taxpayer is resident in the sense given in the agreement.

The criteria for the most significant income types to be understood as obtained in Spanish territory, taxation according to internal Spanish regulations and agreements to avoid duplicate taxation are given below.

  1. Income from economic activities
  2. Other returns
  3. Imputed income from urban property
  4. Capital gains