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-resident virtual assistance tools
For income obtained without a permanent establishment: You can obtain information interactively on the most frequently asked questions through this tool
Information
Income obtained in Spain: subject to Income Tax for Non-Residents
Definition pursuant to Income Tax for Non-Residents
Income exempt from income tax for non-residents without a permanent establishment
List of exempt income
Determination of the taxable base for the purposes of income tax for non-residents without a permanent establishment
How to determine the taxable base for income and capital gains and taxation
Tax rates for income tax for non-residents without a permanent establishment
List of tax rates
Deductions in income tax for non-residents without a permanent establishment
Deductions applicable to the tax payable
Accrual in income tax for non-residents without a permanent establishment
Accrual of tax: income, capital gains and imputed income from real estate
Specific real-estate taxation issues
Taxation corresponding to income, capital gains and imputed income
Specific issues relating to taxation of other income, no agreement
Taxation of income other than income generated by real estate
Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Special tax on lottery prizes and betting
Characteristics and taxation under the Special Tax
Withholdings in income tax for non-residents without a permanent establishment
Withholdings applicable to non-residents and tax return forms for withholding agents
Income tax return for non-residents without a permanent establishment
Requirement to file a tax return, deadlines and tax forms for Income Tax for Non-Residents in the case of income obtained from sources other than a permanent establishment
Representation and joint and several liability in the case of Non-Resident Income Tax
Obligation to appoint a representative and characteristics of joint and several liability
Option of being taxed under Personal Income Tax
Features and requirements of the option for residents of the European Union and the European Economic Area to pay personal income tax
Consequences of BREXIT on IRNR without permanent establishment
Consequences of Brexit on the IRNR, in the case of income obtained without the mediation of a permanent establishment, from January 1, 2021