Non-residents
Information on revenue management and other tax obligations for people who are not resident in Spain
Residence of natural and legal persons
Find out about the criteria that determine tax resident status in Spain
Tax residency certificates
This certificate will be issued if your tax residence in Spain can be deduced from the information provided by the Tax Agency
Tax register procedures involving non-residents
How to apply for a NIF, modify your personal details in the Tax register or register an economic activity
Non-Residents' Income Tax: income obtained without a permanent establishment
Non-resident taxpayers who obtain income in Spanish territory without a permanent establishment have a specific form of taxation that we explain in detail below
Non-Residents' Income Tax: income obtained with a permanent establishment
The most significant features of the taxation of non-resident taxpayers who carry out economic activities in Spanish territory through a permanent establishment are as follows
VAT for non-established entrepreneurs and professionals
If you are a business or professional established outside Spain and you carry out operations in Spain, know your rights and obligations in relation to VAT
VAT and import duty exemptions and refunds: Travellers, embassies and others
If you have borne or are going to bear VAT in Spain and you are not a business or professional, find out in which cases and how you can claim a refund
Inheritance and Gift Tax (non-residents)
Find all the information on Inheritance and Gift Tax, in cases not transferred to the Autonomous Communities, as they affect individuals who are not residents in Spanish territory
Transfer Tax and Stamp Duty (non-residents)
As a non-resident, you sometimes have to self-assess the Transfer Tax and Stamp Duty (ITP and AJD) with the Tax Agency. Titles of nobility are in any case self-assessed by the tax office, regardless of whether you are a resident or not
Wealth Tax (Non-residents)
We detail various issues to be taken into account in the taxation of this tax for non-resident taxpayers.