Non-Resident Tax in Spain

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Obliged to submitting the non-resident tax returns.

Which individuals or Company are obligated to present the tax return forms established for non-resident individuals or organisations operating in Spain without permanent establishment?.

Taxpayers are obliged to submit self-assessed tax returns for incomes obtained in Spanish territory.However, they will not be obliged to file a tax return for the following incomes:

  • with respect to income for which tax was withheld (except in the case of capital gains derived from the reimbursement of shares in investment funds, when the withholding practised was less than the payable tax calculated according to the Tax Act).
  • for income subject to withholding but which is exempt in accordance with the stipulations of the Tax Act or an applicable Double Taxation Agreement.

In particular, there is an obligation to file a return in the following cases of income receipt:

  • Income subject to taxation by non-resident income tax but exempt from the obligation to withhold tax and make deposits on account.These include, for example, capital gains derived from the sale of shares.
  • Individuals, for imputed income from urban real estate.
  • Payments made by people who are not withholders.For example, income obtained by letting buildings when the lessee is a natural person individual and pays the rent outside the sphere of an economic activity.
  • Income obtained by the transfer of real estate

Jointly responsible taxpayers, representatives and withholders, in the case of tax returns resulting in a refund, may also carry out the tax return and payment of the payable tax.