Tax rates for income tax for non-residents without a permanent establishment
List of tax rates
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In general (see table).
Tax rate to be applied Accrual year
2015
2016 and later
Residents EU, Iceland and Norway
Other taxpayers
Residents in the EU, Iceland and Norway
Liechtenstein
Other taxpayers
Until 11-07
From 12-07
Until 10-07-2021
From 11-07-2021
Tax rate
20%
19.50%
24%
19%
24%
19%
24%
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Earned income received by natural persons not resident in Spain under a fixed-term contract for seasonal workers , in accordance with the provisions of the labour law, 2% (Effective as from 100 January 1). 2002
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Dividends and other income derived from the participation in the equity of a company. The tax rate varies according to the year of accrual (see chart).
Year of return 2015 2016 And ss Tax rate Until 11-07-2015:
20%From 12-07-2015:
19.50%19% -
Interest and other income obtained from the transfer of own capital to third parties. The tax rate varies according to the year of accrual (see chart).
Year of return 2015 2016 And ss Tax rate Until 11-07-2015:
20%From 12-07-2015:
19.50%19% -
Pensions and other similar benefits received by individuals not resident in Spain, regardless of the person who has generated the right to receive them. They will be taxed in accordance with the following scale.
(From 1-1-2007)
Annual amount of pension
Up to eurosMonthly payment
eurosRest of pension
Up to eurosApplicable Rate
Percentage0.00 0.00 12,000 8% 12,000 960 6,700 30% 18,700 2,970 upwards 40% -
Income from work of individuals who are not resident in Spain, provided that they are not payers of Personal Income Tax, who provide its services in diplomatic missions and Consular Representation in Spain abroad , when the application of specific rules derived from international treaties in which Spain is a party does not apply. Will be taxed at 8%.
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Income from reinsurance operations, 1.5%. 100
-
Maritime or air navigation companies resident abroad, whose ships or aircraft touch Spanish territory, on 4/100/.
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Capital gains, derived from the transfer or reimbursement of shares or shares representing the capital or equity of the collective investment institutions, at the rate in force in the year in which the income has accrued (see table).
Year of return 2015 2016 And ss Tax rate Until 11-07-2015:
20%From 12-07-2015:
19.50%19% -
Other capital gains that are made manifest as a result of transfers of equity elements, the tax rate varies according to the year of accrual (see table).
Year of return 2015 2016 And ss Tax rate Until 11-07-2015:
20%From 12-07-2015:
19.50%19% -
Cánces entre sociedades asociados, satisfied to a company resident in an EU Member State or to a permanent establishment of that company company in another EU Member State, 10% 100, provided that certain requirements are met (effective from 1 January 2005 and until 30 June 2011, from 1 July 2011 it becomes a case of exemption).