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

List of tax rates

  • 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%

  • 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

  • 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 return20152016 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 return20152016 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 euros    		Monthly payment
    euros    		Rest of pension
    Up to euros    		Applicable Rate
    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 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%.

  • Income from reinsurance operations, 1.5%. 100

  • Maritime or air navigation companies resident abroad, whose ships or aircraft touch Spanish territory, on 4/100/.

  • 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 return20152016 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 return20152016 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).