What you need to know to file the Non-Resident Income Tax Return

The Spanish tax system has specific features that can be complex for those who do not habitually reside in the country. If you obtain any type of income in Spanish territory, it is essential to understand your obligations regarding the Non-Resident Income Tax (IRNR) to avoid penalties and comply correctly with the Tax Agency.

Who must file this return?

Individuals who do not live legally in Spain but obtain income within Spanish territory are required to file the IRNR. To be considered a resident (and therefore pay Personal Income Tax – IRPF instead of IRNR), one of the following criteria must be met:

Permanence: Staying in Spain for more than 183 days during the calendar year. Sporadic absences are counted unless tax residency in another country is proven. In the case of tax havens, the Tax Agency may require proof of stay in that location for 132 days during the calendar year.
Economic Interests: Having the main core or base of activities or economic interests in Spain, directly or indirectly.
Family Ties: Having a spouse (not legally separated) and minor children habitually residing in Spain.

Note for Nationals: If you have Spanish nationality but move your residence to a tax haven, you will continue to be considered a tax resident in Spain during the year of the change and the following four years.

Filing Deadlines (IRNR)

Deadlines vary significantly depending on the source of the income:

Type of Income	Filing Period
Transfer of real estate	3 months after a one-month period has passed from the date of transfer.
Imputed income (urban property)	Throughout the calendar year following the accrual date.
Rentals (from 2024)	Can be grouped annually, from January 1st to the 20th of the following year.
Self-assessments to pay	From the 1st to the 20th of April, July, October, and January (for income from the previous quarter).
Zero fee	From January 1st to the 20th of the year following the accrual.
To be refunded	From February 1st of the following year (4-year limitation period).

Tax Rates and Procedure

The percentage to be paid depends on the activity and income level:

It can range from 2% for specific employment income to 35% for certain business profits.
Exceptions: Certain residents (such as diplomats or new arrivals under special regimes) may be subject to IRNR instead of IRPF.
Filing is most efficient online via the AEAT website using a Digital Certificate, Electronic DNI, or Cl@ve.

Necessary Documentation

To process your return, you should prepare:

Valid identification document.
Cadastral reference of your properties in Spain.
Income imputation certificate and landlord details (if applicable).
Bank account IBAN.
Certificates of withholdings, income, disability, or pensions.
Proof of deductible expenses.

Conclusion

In short, complying with IRNR obligations does not have to be a complex process with the right support. As we have seen, deadlines and tax rates vary drastically depending on the source of income. Delegating this responsibility to experts is the smartest investment to ensure a flawless tax return that takes advantage of all current legal deductions. At Firmalex, we guarantee a transparent relationship with the Spanish Tax Agency to protect your assets and investments. Our goal is to guarantee your absolute tax peace of mind.

Solve your doubts

Given the complexity of the system, our recommendation is to have specialized professional advice. At Firmalex, our team speaks Spanish, Valencian, English, and German perfectly, so you can communicate with us in your own language and thus clearly resolve your queries.

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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