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
Obligation to report
Regulations: Article 28 IRNR Act; Article 7 of the Regulations on Non-Residents'Income Tax and Article 4 of Order EHA/3316/2010 of 17 December approving forms for self-assessment 210, 211 and 213 of the Non-Residents'Income Tax Act.
Taxpayers will not be obliged to file the tax return corresponding to the income for which the tax withholding has been made (1) , Or income subject to withholding but exempt under the provisions of the Tax Act or a Double Taxation Agreement that is applicable.
(1) Except in the case of capital gains derived from the reimbursement of investments in investment funds regulated by Act 35/2003 of 4 November, from collective investment institutions, when the withholding made has been lower than the tax payment calculated in accordance with the Tax Act (effective from 1 January 2014). (Back)
In particular, the obligation to declare in the following cases of obtaining income remains:
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 derived 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 the refund of an excess of withholding in relation to the tax payment.