What’s the personal income tax for non-residents in Spain?

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

  1. 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.
  2. 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.
  3. 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.

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