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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

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Obligation to report

Regulations: Article 28 Law IRNR ; Article 7 of the IRNR Regulations and Article 4 of Order EHA /3316/2010, of December 17, approving self-assessment forms 210, 211 and 213 of the IRNR.

Taxpayers will not be required to file a return for income from which tax was withheld. (1) , nor with respect to those incomes subject to withholding but exempt by virtue of the provisions of the Tax Law or any applicable Double Taxation Agreement.

(1) Except in the case of capital gains derived from the repayment of shares in investment funds regulated by Law 35/2003, of November 4, on collective investment institutions, when the withholding tax applied has been lower than the tax rate calculated in accordance with the Tax Law (with effect from January 1, 2014). (Back)

In particular, the obligation to declare remains in the following cases of obtaining income:

  • Income subject to taxation by non-resident income tax but exempt from the obligation to withhold tax and account deposit. These include, for example, capital gains from the sale of shares.

  • Imputed income from urban real estate (only individuals).

  • Payments made by people who are not withholders. For example, earnings obtained from property leasing when the person lessee is an individual and pays the rent outside the sphere of an economic activity.

  • Income obtained from the transfer of real estate.

  • To request a refund of excess withholding in relation to the tax quota.