Personal Income Tax – Non-Residents in Spain
Individuals who are considered as non-tax resident of Spain, are subject to taxation in respect of their Spanish source income (i.e. income generated within Spain).
Non resident individuals must file a personal income tax return (Form 210) in respect of each type of income they may obtain and different deadlines will apply, as follows:
Tax returns showing a tax payment
- In general terms, the deadline for filing is by the 1st to the 20th of April, July, October, and January, in relation to the income occurred in the previous calendar quarter.
- Income derived from urban properties (excluding primary residence) not rented out. The deadline for filing is from January 1st to December 31st of the year following the year of assessment.
- Sale of properties located in Spain. The deadline for filing is four months from the date of sale, no matter that the return shows a payment or a refund.
Tax returns showing a tax refund.
Except for returns corresponding to the sale of a property located in Spain, the deadline for filing will be during four years from the date of assessment. It is mandatory a certificate of residence in the corresponding country.
Tax rates for individuals who are non-tax resident of Spain are the following:
- General: 24%
- Saving income and capital gains: 19%
Notwithstanding, different rates may apply for UE/EEA citizens or in case of International Tax Treaties.