Specific issues relating to taxation of other income, no agreement
Taxation of income other than income generated by real estate
A person who has worked temporarily in Spanish territory
Since there is no Convention to avoid double taxation, the remuneration obtained by a non-resident natural person who has worked temporarily in Spanish territory is taxed in Spain, in general, applying the tax rate in the table, depending on the year of accrual, on the full amount accrued, without any expense being deductible for these purposes.
However, in the case of income obtained since January 1, 2010, for the determination of the tax base, taxpayers resident in another Member State of the EU , or in the European Economic Area (EEA) with effective exchange of tax information (with effect from July 11, 2021, regulatory references to effective exchange of tax information are understood to be made to the existence of regulations on mutual assistance in matters of exchange of tax information), in relation with income obtained since January 1, 2015, they may deduct the expenses provided for in the Personal Income Tax Law , provided they prove that they are directly related to the income obtained in Spain and that they have a link direct economic and inseparable from the activity carried out in Spain.
Accrual year |
2015 |
2016 and later | |||||
---|---|---|---|---|---|---|---|
Residents EU , Iceland and Norway |
Rest of taxpayers |
Residents in the EU, Iceland and Norway |
Liechtenstein |
Rest of taxpayers | |||
Until 11-07 |
From 12-07 |
Until 07-10-2021 |
From 07-11-2021 | ||||
Tax rate |
20% |
19.50% |
24% |
19% |
24% |
19% |
24% |