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Item: Taxes -> Category: Economy -> Author: DF -> Revision: 20/07/2008
Taxes on individuals (Spain)

 

Income Tax Non-Residents

 

The IRNR is a direct tax levied on income earned in Spain

by natural and legal persons not resident in Spain. It is considered non-resident to any person or entity that does not comply with any of the following characteristics:

 

·  Stay more than 183 days in a calendar year in Spain.

 

·  The core of the economic activities of the natural or legal person residing in Spain.

 

·  The spouse or dependent children of the natural person resident in Spanish territory.

 

Contents of the document

1.-Introduction
2.- Types of Tax
3.- Income Tax of Individuals
4.- About Value Added Tax VAT
5.- Registration Tax
-> Income Tax Non Residents



Other documents on the same subject
    -> Other taxes on individuals
    -> Glossary of income tax

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