Specific issues relating to taxation of other income, no agreement

A person who has worked temporarily in Spanish territory

Since there is no agreement to avoid double taxation, the remuneration obtained by a non-resident natural person who has worked temporarily in Spanish territory is taxed in Spain, as a general rule, by applying the tax rate in the table, depending on the year of accrual, on the total amount accrued, without any expenses being able to be deducted for these purposes.

However, in the case of income obtained from 1 January 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 11 July 2021, regulatory references to effective exchange of tax information are understood to be made to the existence of regulations on mutual assistance in the area of ​​exchange of tax information), in relation to income obtained from 1 January 2015, may deduct the expenses provided for in the Law on PIT, provided they prove that they are directly related to the income obtained in Spain and that they have a direct and inseparable economic link with the activity carried out in Spain.