Private individuals who do not remain in Spanish territory for at least 183 days a calendar year and do not have the core of their economic and personal interests in Spain will be considered non-residents for tax purposes in Spain and must pay taxes by applying Spanish regulations for non-residents if they obtain any of the following earnings, among others, in Spain:
– Earnings from the lease of property they own located in Spain.
– Allocated earnings from property when the property owned is located in Spain and not leased.
– Investment income in the form of dividends from Spanish stock.
– Income from work actually done in Spain.
Thus, the nature of each type of revenue obtained must be analysed in order to determine whether taxes must be paid as a non-resident in addition to determining fiscal residency for each tax year.
We are available to advise you and prepare Non-Resident Income Tax Statements for your displaced workers, if necessary.