Tax rates for income tax for non-residents without a permanent establishment
List of tax rates
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On a general basis (see table).
Type of tax to apply Accrual year
2015
2016 and later
Residents EU , Iceland and Norway
Rest of taxpayers
Residents in the EU, Iceland and Norway
Liechtenstein
Rest of taxpayers
Until 11-07
From 12-07
Until 07-10-2021
From 07-11-2021
Tax rate
20%
19.50%
24%
19%
24%
19%
24%
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Income from work received by natural persons not resident in Spanish territory under a fixed-term contract for seasonal workers , in accordance with the provisions in labor regulations, 2 percent (Effective as of January 1, 2002).
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Dividends and other returns derived from participation in an entity's own funds. 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 natural persons not resident in Spanish territory, regardless of the person who has generated the right to receive them. They will be taxed in accordance with the following scale.
(Since 1-1-2007)
Annual pension amount
Up to eurosFee
eurosRest of pension
Up to eurosApplicable Type
Percentage0.00 0.00 12,000 8% 12,000 960 6,700 30% 18,700 2,970 upwards 40% -
Income from work of natural persons not resident in Spanish territory, provided that they are not taxpayers for Personal Income Tax , who provide their services in Diplomatic Missions and Consular Representations of Spain abroad , when the application of specific rules derived from the International Treaties to which Spain is a party does not apply. Will be taxed at 8%.
-
Income derived from reinsurance operations , 1.5 percent.
-
Maritime or air navigation entities residing abroad, whose ships or aircraft touch Spanish territory, 4%.
-
Capital gains , derived from the transfer or redemption of shares or participations representing the capital or assets of the collective investment institutions , at the rate in force in the year in which the income was 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 become evident on the occasion of transfers of assets , the tax rate varies depending on 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% -
Royalties between associated companies , paid to a company resident in an EU Member State or to a permanent establishment of said company in another EU Member State, 10%, provided that certain conditions are met requirements (with effect from January 1, 2005 and until June 30, 2011, from July 1, 2011 it becomes an exemption case).