Non Resident Taxation in Spain. Exemptions

In the same way that happens with other types of taxes, in the declaration of income for non-residents there are certain incomes exempt from taxing for it.


Spanish Law identifies the following cases as exempts from the payment of this tax:


- The productivity of non-resident accounts.


- The benefits distributed by the subsidiaries of companies established in other States of the European Union.


- The yields obtained on the public debt, as well as the securities issued in the country without mediation of permanent establishment in the Spanish territory (includes the majority of cases).


- The yields and interests as a result of the transfer of capital that appear in article 23.2 of the Personal Income Tax Law (The so called in Spain: Ley de IRPF).


- The exempt income included in article 7 of the Personal Income Tax Law.


- The income and scholarships finalized by the Public Administration based on international agreements and agreements for educational, scientific and cultural cooperation.


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