The Non-resident Income Tax Reporter has been published in the Non-Resident section of the electronic office in order to respond to the main questions raised by non-resident taxpayers. who obtain income in Spanish territory without the mediation of a permanent establishment. It should be noted that it can be consulted in English if this language is chosen in the navigation.

To access the answers, just select from the different options shown. The taxpayer may obtain a copy of the response obtained if he or she has a Cl@ve or electronic certificate.

If you need additional information, you can access a chat attended by the ADI from 9 a.m. to 7 p.m. This will not require authentication.

Finally, to address the most complex issues, the possibility of submitting a request for information through INFORMA+ has been incorporated. This service can be used by taxpayers who have a Cl@ve or electronic certificate, as well as by social collaborators using the power of attorney route.