News on non-resident taxes

As in any legal matter, non-resident taxes are continually updated and modified to adapt to market needs and try to alleviate possible errors and gaps where tax offenses can be carried out.

Since the end of 2022, important changes have been approved in the tax regulations for non-residents, which can change the tax dynamics of a large number of people.

Greater control in the Declaration of Income of Non-Residents

The 2023 Tax Control Plan published in the Official State Gazette includes reinforcing the control of false non-residents and the control of the simulation of residence in CCAAs other than the real one, as well as opaque companies and property ownership.

Promotion of voluntary compliance

A new information and assistance model is implemented with the provision of services in various channels so that the taxpayer can choose how he wishes to be attended.

Prior appointment application is included in the electronic headquarters but face-to-face care for the elderly or people affected by the digital divide is also promoted.

Also noteworthy is the increase in advertising campaigns during the personal income tax declaration period with the aim of preventing fraud and reducing the number of non-filers.

The sanctioning procedures will be reviewed , with special emphasis on declarations without income after the deadline.

Electronic payments and digital economy

One of the priorities in tax matters for 2023 is the reinforcement of electronic payment methods , especially those made from abroad.

Reference is also made to virtual currencies , promoting the location of crypto assets that can be seized or related to criminal activities.

Fight against the underground economy

During the year 2023, it is intended to strengthen control over business models and sectors where there is a greater risk of underground economy , especially in the construction, rehabilitation and reforms of real estate.

In addition, specific plans will be deployed to identify management and accounting software that allows the concealment of sales .

Control of fraud in the collection phase

It is especially important to reinforce international cooperation for the collection of tax credits through information exchanges.

Measures that prevent asset emptying, evasion of responsibility and improve the surveillance of debtors convicted of crimes are maintained as a priority , promoting the use of data processing and analysis tools.

News in taxation

Minimum taxation of 15% on the tax base has been approved , which can be reduced or increased as appropriate.

This percentage to determine the minimum liquid quota will be 10 % for newly created entities that pay tax at a rate of 15%, as provided in article 29.1 of the LIS, and 18% for credit institutions and exploration, investigation and exploitation of deposits and underground storage of hydrocarbons whose general rate is 30%, as established in article 29.6 of the LIS.

The minimum liquid quota will not apply to taxpayers who pay taxes as variable capital investment companies, pension funds and listed corporations.

Among the most relevant modifications approved are:

Creation of a temporary tax for large fortunes applicable to the energy sector and credit institutions. The same exemptions are applied as in the Wealth Tax and, likewise, the same scale is applied with the particularity that the first 3 million euros of the taxable base do not have a tax rate.
Investors are subject to IP taxation in the event of indirect possession of assets in Spain . In this way, it is possible to tax taxpayers who have securities representative of entities, not traded in organized markets, whose assets are made up of at least 50%, directly or indirectly, by real estate located in Spanish territory. .
Modifications applicable to the special regime of workers displaced to Spanish territory in the regime of expatriates (art. 93 of the LIRPF).
Possibility of taking advantage of this regime is introduced by the relatives of the displaced worker – children of the taxpayer under 25 years of age or with disabilities, and their spouse or the parent of the children, in the event of non-marriage – provided that they are met a number of requirements.

The main innovations in non-resident taxes are aimed at controlling the non-resident income statement by promoting voluntary compliance, electronic payment, the fight against the underground economy and control in the collection phase. In addition, other tax novelties have been approved, such as the minimum of 15% for the calculation of the liquid quota, the creation of the temporary tax for large fortunes and the possibility of benefiting from the displaced worker regime, also with changes, to children and spouses of taxpayers.

Further information

This article is part of our service Taxes in Spain for foreigners. Visit this section where you will find all the useful information on this topic, including a complete guide Taxes in Spain for non-residents and foreigners.

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