Natural persons considered as Non-Residents of Spain for tax purposes (not present in Spain for more than 183 days in any one tax year and not maintaining the main base or centre of their activities or economic interests in Spain, as per the provisions of Article 9 of the LIRPF (Income Tax Act)), may be obliged to submit tax declarations in Spain if they receive income from any of the following sources, in accordance with Article 13 of the IRNR (Non-Residents Tax Act):


  1. Income from employment, providing such income derives directly or indirectly from a personal activity carried out in Spain.
  1. Income from capital, providing it concerns:
    • Dividends and returns on investment in entities resident in Spain and deriving from the sale to third parties of own capital
    • Royalties paid by persons resident in Spain, including rights to artistic works, patents, plans, models, software programs, etc.


  1. Returns on real estate assets (income from the leasing or renting out of properties), providing the assets concerned are located in Spain.
  1. Income attributed to properties located in Spain for the periods in which they are not leased or rented out.
  1. Capital gains on securities issued by persons or entities resident in Spain and on movable assets other than securities or that come from real estate assets located in Spain; in particular, capital gains on equity interests in an entity, whether resident or not, the assets of which consist mainly of real estate assets located in Spain are considered to be included.


If income is obtained from any of the above, the circumstances must first be analysed to determine whether the status of Non-Resident for tax purposes applies, and then each type of income obtained must be analysed to establish whether there is an obligation to declare it for Non-Resident Income Tax purposes.


At Expatfeliu we are at your disposal to offer advice and analysis and to help you draw up and present Non-Resident Income Tax (IRNR) Declarations in cases where it is necessary.


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