Tax rates for income tax for non-residents without a permanent establishment

• In general (see table).

  Type of tax to be applied

  Residents in the EU, Iceland and Norway	Liechtenstein		Other taxpayers
  	Until 10-07-2021	Since 11-07-2021
  19%	24%	19%	24%

• 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 of labor regulations, 2%.

• Dividends and other income derived from participation in an entity's equity, 19 percent.

• Interest and other income obtained from the transfer of own capital to third parties, 19 percent.

• Pensions and other similar benefits received by individuals not resident in Spanish territory, regardless of the person who generated the right to receive them. They will be taxed in accordance with the following scale.

  Annual pension amount Up to euros	Share euros	Remaining pension Up to euros	Applicable Type Percentage
  0.00	0.00	12,000	8%
  12,000	960	6,700	30%
  18,700	2,970	upwards	40%

• Income from work of individuals not resident in Spanish territory, provided that they are not taxpayers for IRPF , who provide their services in Diplomatic Missions and Consular Representations of Spain abroad , when the application of specific rules derived from International Treaties to which Spain is a party is not applicable. Will be taxed at 8%.

• Income from reinsurance operations , 1.5 percent.

• Maritime or air navigation entities resident abroad, whose ships or aircraft touch Spanish territory, 4 percent.

• Capital gains , derived from the transfer or reimbursement of shares or participations representing the capital or assets of collective investment institutions , 19 percent.

• Other capital gains that become apparent on the occasion of transfers of assets , 19 percent.