Non-Resident Income Tax (IRNR). Specialised advisory for non-residents with income earned in Spain.
If you are a non-tax resident in Spain but earn income within Spanish territory, you are required to pay the IRNR (Non-Resident Income Tax). At JAIZME we advise you on your obligations and take care of filing the returns.
Spain has signed double taxation treaties with numerous countries. These treaties can reduce or eliminate taxation in Spain. Our experts analyse your situation to apply the most favourable tax treatment.
When a non-resident sells a property in Spain, the buyer is obliged to withhold and pay over 3% of the sale price. The seller can apply for a refund of the excess if the actual IRNR liability is lower than the withholding made.
Any individual or legal entity that earns income in Spain without being a tax resident. This includes foreign owners of property in the Canary Islands, workers on temporary contracts, athletes and performers appearing in Spain, and foreign companies operating within Spanish territory.
If you are a non-resident owner of a property in the Canary Islands, you must file Form 210 (Modelo 210) annually. If the property is rented out, the deadline is quarterly (the first 20 days of April, July, October and January). If it is for your own use (not rented), it is filed within the first 4 months of the following tax year.
Residents of the European Union, the EEA (European Economic Area) and Iceland/Norway are taxed at 19%. Residents of other countries are taxed at the general rate of 24%. In the case of dividends, interest and capital gains, the rate is 19% for all non-residents.
If you are a resident of the EU or EEA, yes, you can deduct expenses directly related to earning the income (community fees, repairs, insurance, mortgage interest, etc.). If you are resident outside the EU/EEA, you will be taxed on gross income without any deduction of expenses.
We help you manage your taxation as a non-resident correctly.
