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 some cases, certain expenses can be deducted:

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

  • Until 31 December 2014:Those provided for in each income category in the Personal Income Tax Act, provided that it is certified that they are directly related to the incomes obtained in Spain and that they have a direct and indissociable link with the activity performed in Spain.

  • Since 1 January 2015, in the case of individuals, the expenses provided for in the Law IRPF, and in the case of entities, those provided for in the Corporate Income Tax Law, provided that it is accredited 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.

• Incomes from economic activities (article 24.2 of the IRNR Act):expenses of personnel and supplies.

• The liability of the Special Levy on Real Estate Property of Non-Resident Companies (article 44 of the IRNR Act).