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 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.