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

List of tax rates

  • In general (see table).

    Type of tax to be applied

    Year of accrual

    2015

    2016 and later

    Residents EU , Iceland and Norway

    Other taxpayers

    Residents in the EU, Iceland and Norway

    Liechtenstein

    Other taxpayers

    Until 11-07

    Since 12-07

    Until 10-07-2021

    Since 11-07-2021

    Tax rate

    20%

    19.50%

    24%

    19%

    24%

    19%

    24%

  • Income from work received by individuals not resident in Spanish territory by virtue of a fixed-term contract for seasonal workers , in accordance with the provisions of labor regulations, 2 percent (With effect from January 1, 2002).

  • Dividends and other income derived from participation in an entity's own funds. The tax rate varies according to the year of accrual (see chart).

    Year of return20152016 and ff
    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 ff
    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 Spanish territory, regardless of the person who 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 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 units representing the capital or assets of collective investment institutions , at the rate in force in the year in which the income was accrued (see table).

    Year of return20152016 and ff
    Tax rate Until 11-07-2015:
    20%    		 From 12-07-2015:
    19.50%    		 19%

  • Other capital gains that arise on the occasion of transfers of assets , the tax rate varies depending on the year of accrual (see table).

    Year of return20152016 and ff
    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).