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

List of tax rates

  • Generally (see table).

    Tax rate to apply

    Year accrued

    2015

    2016 and later

    Residents in the EU, Iceland and Norway

    Other taxpayers

    Residents in the EU, Iceland and Norway

    LIECHTENSTEIN

    Other taxpayers

    up to -07

    from -07

    Until 10-07-2021

    From 11-07-2021

    Tax rate

    20%

    19.50%

    24%

    19%

    24%

    19%

    24%

  • Earned incomes of non-resident individuals in Spanish territory by virtue of a fixed-term contract for seasonal workers, under the provisions of the employment regulations, 2 per cent (with effects from 1 January 2002).

  • Dividends and other revenues deriving from holdings in the equity of a company.The tax rate varies according to the year of accrual (see chart).

    Year of accrual20152016 and following
    Tax rate Until 11-07-2015:
    20%    		 From 12-07-2015:
    19.50%    		 19%

  • Interest and other revenues obtained by the assignment of equity capitals to third parties.The tax rate varies according to the year of accrual (see chart).

    Year of accrual20152016 and following
    Tax rate Until 11-07-2015:
    20%    		 From 12-07-2015:
    19.50%    		 19%

  • Pensions and other similar provisions received by non-resident individuals in Spanish territory, whoever the person who has generated the right to its receipt.They will be taxed in accordance with the following scale.

    (From 1/1/2007)
    Annual pension amount
    Up to euros    		Tax payable
    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 %

  • Earned incomes of non-resident individuals in Spanish territory, provided that they are not payers of IRPF, who provide their services in Diplomatic Missions and Consular Representations of Spain abroad, when specific rules deriving from International Treaties to which Spain is a party are not applicable.Will be taxed at 8%.

  • Income deriving from reinsurance operations, 1.5%.

  • Airline or shipping companies resident abroad whose ships or aircraft touch Spanish territory, 4%.

  • Capital gains deriving from the transfer or redemption of shares or holdings representing the capital or equity of collective investment institutions, at the rate in force in the year in which the income has accrued (see chart).

    Year of accrual20152016 and following
    Tax rate Until 11-07-2015:
    20%    		 From 12-07-2015:
    19.50%    		 19%

  • For other capital gains manifested via transfers of equity elements, the tax rate varies according to the year of accrual (see chart).

    Year of accrual20152016 and following
    Tax rate Until 11-07-2015:
    20%    		 From 12-07-2015:
    19.50%    		 19%

  • Fees between associated companies paid to a company resident in an EU member state or to a permanent establishment of this company in another EU member state: 10%, provided that certain requirements are fulfilled (with effects from 1 January 2005 and until 30 June 2011, from 1 July 2011 is now a case of exemption).