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Non Tax Residency in Spain

Understand your tax obligations in Spain as a non-resident. Even if you do not live in Spain, you may still be required to pay taxes on income or assets located within Spanish territory.

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What is the Non Tax Residency in Spain

A person becomes a tax resident in Spain if they spend more than 183 days in Spain during a calendar year, even if the stay is not continuous. However, not exceeding 183 days in Spain does not mean you are fully exempt from taxation. According to Spanish tax regulations, there are situations where you may still be required to pay non-resident taxes, such as when you receive income generated in Spain.

Non-Resident Tax in Spain (IRNR – Impuesto sobre la Renta de no Residentes) applies to individuals and entities that are not considered tax residents but obtain income in Spain.

Unlike tax residents, non-residents are only taxed on income generated within Spanish territory, rather than their worldwide income.

Depending on your situation and the type of activity or income generated, different taxes may apply. Our team of expert tax lawyers in Spain guides clients throughout the process, selecting the correct forms and ensuring they are submitted on time.

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Enjoy all the Benefits it has to offer

The benefits of Non Tax Residency in Spain

Full compliance with Spanish tax & accounting regulations

Clear and organized financial records

Better financial visibility and control

Full Support: For both personal and business

Are you eligible?

Requirements to apply for a Non Tax Residency in Spain

These are requirements for Non Tax Residency in Spain applicants:
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Individuals who do not meet the criteria for tax residency in Spain are considered non-residents for tax purposes.

Non-residents are taxed only on income generated within Spanish territory. This may include:
  • Rental income from Spanish properties

We analyze your income sources and assets in Spain to identify applicable tax requirements.

We guide you through filing obligations and ensure all declarations are properly prepared.

We help you apply relevant tax treaties to avoid double taxation.

We provide continuous guidance to ensure compliance and efficient tax management.

How can Marfour help you?

Non-resident taxation in Spain can be complex, particularly when dealing with cross-border income, property ownership, or business activities.

At Marfour International Law Firm, we provide tailored support to ensure full compliance while optimizing your tax position.
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Non-Resident Status Assessment

We confirm your tax status and determine your obligations under Spanish law.

Income and Asset Review

We analyze your income sources and assets in Spain to identify applicable tax requirements.

Tax Compliance and Filing Support

We guide you through filing obligations and ensure all declarations are properly prepared.

Application of Double Taxation Treaties

We help you apply relevant tax treaties to avoid double taxation.

Ongoing Advisory Support

We provide continuous guidance to ensure compliance and efficient tax management.

FAQ

Frequently asked questions about the Non Tax Residency in Spain

What is non-resident tax in Spain (IRNR)?

It is a tax applied to individuals and entities that are not tax residents in Spain but earn income within Spanish territory.
No, if you do not live in Spain for more than 183 days and do not generate income in Spain.
Taxable income includes rental income, capital gains from Spanish assets, and employment income performed in Spain.
Yes, non-residents must file annual tax returns and may be taxed even if the property is not rented.
A permanent establishment refers to a business presence in Spain, which is taxed similarly to a Spanish resident entity.
Yes, but Double Taxation Agreements help determine how income is taxed and prevent double taxation.
Yes, non-residents must file tax returns if they generate income or own assets in Spain.
They are generally taxed on a gross basis, usually without deductions.
If you spend less than 183 days in Spain and you do not generate income in Spain.
Our tax lawyers in Spain can help you structure your tax planning to avoid double taxation and minimize your income tax.

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Do you need more information?

Take the first step with the support of a specialized law firm that guides you every step of the way, offering personalized attention and clear solutions.

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