When do I have to pay the Non Resident Tax in Spain?
The term of the presentation of the income statement for non-residents (subject to the tax) is the same as that established for Corporation Tax.This means that payment must be made within 25 business days after 6 months from the end of the tax period. The tax period will vary according to the taxpayer and the case in question, that is, the term may be 12 months or less, being the same or unequal to the same calendar year. Generally, for the cases in which it must be done within the same calendar year and before July 25th and presenting the corresponding forms. The forms that come into play are 210, 211, 213, 216, 247, 291, 294, 295, 296 and 299, if appropriate and depending on each case.