Specific issues relating to taxation of other income, no agreement
Taxation of income other than income generated by real estate
In general, when no agreement is in place, non-residents who obtain interest or dividends in Spanish territory must pay tax at the rate in force in the year in which the income has accrued (see chart).
In general, the gross tax base is the whole amount received.
However, in the case of taxpayers residing in another Member State of the European Union, in relation to the income obtained since January 1, 2010, or in the European Economic Area with effective exchange of tax information (with effect from July 11, 2010), 2021, the regulatory references to the effective exchange of tax information must be understood as referring to the existence of regulations on mutual assistance regarding the exchange of tax information), in relation to the returns obtained since January 1, 2015, for the determination of The tax base may deduct the expenses provided for in the Law of Personal Income Tax , if they are natural persons, or in the Law of IS if they are entities, always that it is proven that they are directly related to performance).
|Year of return||2010-2011||2012-2014||2015||2016 and ss|
|Tax rate||19%||21%||Until 11-07-2015:
However, in this area there are quite a few exemptions , and the following can be indicated, among others:
Public Debt Interest .
Interest received by residents in other States of the European Union or, since January 1, 2021, of 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 carried out due to the existence of regulations on mutual assistance regarding the exchange of tax information).
Interest of non-residents' accounts.