Determination of the taxable base for the purposes of income tax for non-residents without a permanent establishment

General taxable base

In general, the tax base will be constituted by the entire earned amount, and therefore it will not be possible to deduct any expense whatsoever.

However, in certain cases, certain expenses may be deducted :

• Taxpayers resident in another Member State of the European Union (Article 24.6 of Law IRNR ), in relation to income obtained since January 1, 2010, or in another State of the European Economic Area with effective exchange of tax information (with effect from July 11, 2021, regulatory references to effective exchange of tax information must be understood as being made to the existence of regulations on mutual assistance in matters of the exchange of tax information), in relation to income obtained since January 1, 2015:

  • Until 31 December 2014: Those provided for each category of income in the Personal Income Tax Law , provided that it is proven that they are directly related to the income obtained in Spain and that they have a direct and inseparable link with the activity carried out in Spain.

  • From 1 January 2015, in the case of individuals, the expenses provided for in Law IRPF , and in the case of entities, those provided for in the Corporate Tax Law, provided that it is proven that they are directly related to the income obtained in Spain and that they have a direct and inseparable link with the activity carried out in Spain.   

• Income from economic activities (article 24.2 of Law IRNR ): expenses of personnel and supplies.

• The share of the Special Tax on Real Estate of Non-Resident Entities (article 44 of the IRNR Law).