{"id":3588,"date":"2021-09-29T15:50:13","date_gmt":"2021-09-29T15:50:13","guid":{"rendered":"https:\/\/www.expatfeliu.com\/?p=3588"},"modified":"2021-09-29T15:57:02","modified_gmt":"2021-09-29T15:57:02","slug":"non-residents-tax-purposes","status":"publish","type":"post","link":"https:\/\/www.expatfeliu.com\/en\/actualidad\/non-residents-tax-purposes\/","title":{"rendered":"NON-RESIDENTS FOR TAX PURPOSES IN SPAIN: NEWS JULY 2021"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3588\" class=\"elementor elementor-3588\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-40ade9a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"40ade9a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b11a791\" data-id=\"b11a791\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7cac311 elementor-widget elementor-widget-heading\" data-id=\"7cac311\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_87_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Content<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.expatfeliu.com\/en\/actualidad\/non-residents-tax-purposes\/#NEWS_FOR_NON-RESIDENT_INDIVIDUALS_FOR_TAX_PURPOSES_IN_SPAIN_TRANSPOSITION_OF_THE_EUROPEAN_REGULATIONS_BY_LAW_112021_SPECIAL_AFFECTATION_TO_THE_NON-RESIDENT_INCOME_TAX_WEALTH_TAX_AND_INHERITANCE_AND_GIFT_TAX\" >NEWS FOR NON-RESIDENT INDIVIDUALS FOR TAX PURPOSES IN SPAIN: TRANSPOSITION OF THE EUROPEAN REGULATIONS BY LAW 11\/2021, SPECIAL AFFECTATION TO THE NON-RESIDENT INCOME TAX, WEALTH TAX AND INHERITANCE AND GIFT TAX.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.expatfeliu.com\/en\/actualidad\/non-residents-tax-purposes\/#Within_the_framework_of_the_existing_regulations_in_Spain_for_non-resident_individuals_we_update_our_blog_with_the_novelties_in_some_of_the_main_applicable_taxes_approved_through_Law_112021_of_July_9_on_measures_to_prevent_and_combat_tax_fraud_also_known_as_%22Anti-Fraud_Law%22\" >Within the framework of the existing regulations in Spain for non-resident individuals, we update our blog with the novelties in some of the main applicable taxes, approved through Law 11\/2021, of July 9, on measures to prevent and combat tax fraud, also known as \"Anti-Fraud Law\".<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.expatfeliu.com\/en\/actualidad\/non-residents-tax-purposes\/#What_is_the_antifraud_law\" >What is the antifraud law?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.expatfeliu.com\/en\/actualidad\/non-residents-tax-purposes\/#What_are_the_main_changes_in_the_taxes_applicable_to_non-resident_taxpayers_in_Spain\" >What are the main changes in the taxes applicable to non-resident taxpayers in Spain?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.expatfeliu.com\/en\/actualidad\/non-residents-tax-purposes\/#Non-resident_income_tax_nirr\" >Non-resident income tax (nirr)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.expatfeliu.com\/en\/actualidad\/non-residents-tax-purposes\/#IP_and_ISD_Wealth_tax_and_inheritance_and_gift_tax\" >IP and ISD: Wealth tax and inheritance and gift tax.<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"elementor-heading-title elementor-size-medium\"><span class=\"ez-toc-section\" id=\"NEWS_FOR_NON-RESIDENT_INDIVIDUALS_FOR_TAX_PURPOSES_IN_SPAIN_TRANSPOSITION_OF_THE_EUROPEAN_REGULATIONS_BY_LAW_112021_SPECIAL_AFFECTATION_TO_THE_NON-RESIDENT_INCOME_TAX_WEALTH_TAX_AND_INHERITANCE_AND_GIFT_TAX\"><\/span>NEWS FOR NON-RESIDENT INDIVIDUALS FOR TAX PURPOSES IN SPAIN: TRANSPOSITION OF THE EUROPEAN REGULATIONS BY LAW 11\/2021, SPECIAL AFFECTATION TO THE NON-RESIDENT INCOME TAX, WEALTH TAX AND INHERITANCE AND GIFT TAX. <span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a8696cc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a8696cc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5bca271\" data-id=\"5bca271\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-97eee0c elementor-widget elementor-widget-heading\" data-id=\"97eee0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-medium\"><span class=\"ez-toc-section\" id=\"Within_the_framework_of_the_existing_regulations_in_Spain_for_non-resident_individuals_we_update_our_blog_with_the_novelties_in_some_of_the_main_applicable_taxes_approved_through_Law_112021_of_July_9_on_measures_to_prevent_and_combat_tax_fraud_also_known_as_%22Anti-Fraud_Law%22\"><\/span>Within the framework of the existing regulations in Spain for non-resident individuals, we update our blog with the novelties in some of the main applicable taxes, approved through Law 11\/2021, of July 9, on measures to prevent and combat tax fraud, also known as \"Anti-Fraud Law\". <span class=\"ez-toc-section-end\"><\/span><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3b40c7e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b40c7e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f03882b\" data-id=\"f03882b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-90c350b elementor-widget elementor-widget-text-editor\" data-id=\"90c350b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Previously, in this blog, aspects of the so-called &#8220;Anti-Fraud Law&#8221; have been developed. The link is provided below:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-df65d35 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"df65d35\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4f402a\" data-id=\"a4f402a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-124b9f9 elementor-widget elementor-widget-spacer\" data-id=\"124b9f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9e6fc3b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9e6fc3b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3a2dd36\" data-id=\"3a2dd36\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-451c71c elementor-widget elementor-widget-heading\" data-id=\"451c71c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\"><span class=\"ez-toc-section\" id=\"What_is_the_antifraud_law\"><\/span>What is the antifraud law?<span class=\"ez-toc-section-end\"><\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-364fa09 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"364fa09\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c13b6f6\" data-id=\"c13b6f6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aa813cb elementor-widget elementor-widget-text-editor\" data-id=\"aa813cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>It is the law that regulates measures to prevent and fight against tax fraud, establishing rules against tax avoidance practices that directly affect the functioning of the internal market, in addition to modifying various tax rules, including those applicable to non-resident taxpayers in Spain.<\/p><p>Its purpose is twofold: on the one hand, it aims to incorporate European Union law into the domestic legislation in the field of tax avoidance practices and, on the other hand, to introduce changes in the regulation aimed at establishing parameters of tax justice and facilitating actions aimed at preventing and fighting fraud by reinforcing tax control in Spanish territory.<\/p><p>It was approved on July 9, 2021 and published in the BOE on July 10, 2021.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0aeac4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0aeac4c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1926c97\" data-id=\"1926c97\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49850ab elementor-widget elementor-widget-spacer\" data-id=\"49850ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-54b1984 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"54b1984\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-787bab3\" data-id=\"787bab3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-60809a9 elementor-widget elementor-widget-heading\" data-id=\"60809a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"What_are_the_main_changes_in_the_taxes_applicable_to_non-resident_taxpayers_in_Spain\"><\/span>What are the main changes in the taxes applicable to non-resident taxpayers in Spain?<span class=\"ez-toc-section-end\"><\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa71b76 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa71b76\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8708609\" data-id=\"8708609\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a586b71 elementor-widget elementor-widget-text-editor\" data-id=\"a586b71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The following is an analysis of the main regulatory changes, distinguishing between the different taxes affected:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8362f74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8362f74\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-22b2ca0\" data-id=\"22b2ca0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fe9db6b elementor-widget elementor-widget-heading\" data-id=\"fe9db6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Non-resident_income_tax_nirr\"><\/span>Non-resident income tax (nirr) <span class=\"ez-toc-section-end\"><\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-355901d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"355901d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d29c5a3\" data-id=\"d29c5a3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6c98f51 elementor-widget elementor-widget-text-editor\" data-id=\"6c98f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><u>Changes in the obligation to appoint a representative<\/u><\/p><p>Under the current regulations, taxpayers were obliged to appoint a representative resident in Spain when they had a Permanent Establishment (PE) in Spain, regardless of their habitual residence status.<\/p><p>With the new modification, it will be necessary to appoint a representative when:<\/p><ul><li>IRNR (Non-Resident Income Tax) taxpayers are not resident in another EU member state. Representatives will also not be required for EEA member states with which there is an information exchange agreement.<\/li><li>Those taxpayers who have a property in the Spanish territory, in those cases that the tax administration requires it.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c2345 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c2345\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e893502\" data-id=\"e893502\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1ec4a0c elementor-widget elementor-widget-text-editor\" data-id=\"1ec4a0c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><u>Changes in the determination of the taxable base of the assets assigned to a PE.<\/u><\/p><p>It is specified that the difference between the market value and the book value of the elements assigned to a PE (Public Establishment) in Spain that transfers its activity abroad must be included in the taxable base, when up to now the rule only required the inclusion of capital gains.<\/p><p>This change in criteria will make it compulsory for a greater number of taxpayers to pay tax when they intend to change the tax residence of a PE located in Spanish territory.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e444fa2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e444fa2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3292d59\" data-id=\"3292d59\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63cda96 elementor-widget elementor-widget-text-editor\" data-id=\"63cda96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><u>In addition, there will be an impact on the computation of the tax period and accrual when there is a change in the tax residence of a PE.<\/u><\/p><p>In the previous case in which a PE resident in Spanish territory changes its tax residence, the tax period will end at the time of the transfer abroad, taking into account that date for the computation of the accrual of the applicable taxes (we are thinking of the IS &#8220;Corporate Income Tax&#8221;, which is accrued 25 days after 6 months from the end of the tax period).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97fbed8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97fbed8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4f12e17\" data-id=\"4f12e17\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38dafdc elementor-widget elementor-widget-heading\" data-id=\"38dafdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-medium\"><span class=\"ez-toc-section\" id=\"IP_and_ISD_Wealth_tax_and_inheritance_and_gift_tax\"><\/span>IP and ISD: Wealth tax and inheritance and gift tax. <span class=\"ez-toc-section-end\"><\/span><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fd5bed1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fd5bed1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-def3123\" data-id=\"def3123\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b6f16d elementor-widget elementor-widget-text-editor\" data-id=\"4b6f16d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><u>Equalization of tax residents in the EU and in third countries.<\/u><\/em><\/p><p>The main modification made by the regulation with respect to the international scope is the equal treatment of EU citizens and third country nationals in the application of certain taxes, specifically in the area of IP and also ISD.<\/p><p>Until the approval of this regulation, initially all non-resident taxpayers in Spain had to apply the state regulations, without taking into account the specific regional regulations that could be applicable to them in the case of Spanish tax residents.<\/p><p>Well, by means of Law 26\/2014 the rule that contravened European Community law as regards the free movement of capital was modified, allowing citizens resident in the EU and in the EEA (European Economic Area) to apply the autonomous regulation of the place where the highest value of the assets and rights of which they were holders are based. This led to the elimination of discrimination against EU and EEA citizens, but discrimination against third country nationals was maintained.<\/p><p>The present amendment aims to eradicate this difference and to equalize the rights of tax resident citizens in Spain and non-residents.<\/p><p>The elimination of such discrimination could lead to a review by the foreign investor to plan new business or acquire assets in Spanish territory.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d73535b elementor-widget elementor-widget-spacer\" data-id=\"d73535b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-752ae74 elementor-widget elementor-widget-text-editor\" data-id=\"752ae74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If after reading our blog post on &#8220;What&#8217;s new for non-tax residents in Spain&#8221; you have any doubts, you can contact us through the request form or by calling us at 93 875 46 60 and our team will be happy to help you!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4d0f7bd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d0f7bd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-aa69c6f\" data-id=\"aa69c6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4bb106 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d4bb106\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">More information<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-25ade87 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"25ade87\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ad99526\" data-id=\"ad99526\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-303fd77 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"303fd77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-601bb1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"601bb1f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"aux-parallax-section elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93090b8\" data-id=\"93090b8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a07e9b elementor-widget elementor-widget-text-editor\" data-id=\"2a07e9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em><strong>Legal Area<\/strong><\/em><\/p><p>Published by: Cristina G\u00f3mez, Lawer in ExpatFeliu<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>NEWS FOR NON-RESIDENT INDIVIDUALS FOR TAX PURPOSES IN SPAIN: TRANSPOSITION OF THE EUROPEAN REGULATIONS BY LAW 11\/2021, SPECIAL AFFECTATION TO THE NON-RESIDENT INCOME TAX, WEALTH TAX AND INHERITANCE AND GIFT TAX. Within the framework of the existing regulations in Spain for non-resident individuals, we update our blog with the novelties in some of the main [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3611,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rop_custom_images_group":[],"rop_custom_messages_group":[],"rop_publish_now":"initial","rop_publish_now_accounts":[],"rop_publish_now_history":[],"rop_publish_now_status":"pending","mc4wp_mailchimp_campaign":[],"footnotes":""},"categories":[51],"tags":[],"class_list":["post-3588","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-spain"],"_links":{"self":[{"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/posts\/3588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/comments?post=3588"}],"version-history":[{"count":23,"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/posts\/3588\/revisions"}],"predecessor-version":[{"id":3613,"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/posts\/3588\/revisions\/3613"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/media\/3611"}],"wp:attachment":[{"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/media?parent=3588"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/categories?post=3588"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.expatfeliu.com\/en\/wp-json\/wp\/v2\/tags?post=3588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}