Español
Deutsch
If taxation in your own country can be difficult, when you don’t reside in Spain but have to pay taxes on income earned there, things get even more complicated.
What is the IRNR?
The Non-Resident Income Tax, known by its acronym IRNR, is a direct tax levied on the income earned in Spanish territory by non-resident individuals and entities.
This non-resident tax consists of a tax rate between 19% and 24%, depending on the type of income and country of residence.
The calculation takes into account income earned in Spain from economic activities, ownership of a second home, pensions, and real estate capital income, among others.
When income is subject to withholding in Spain, the withholding paid to the Spanish Treasury by the Spanish payer of the income often prevents non-residents from having to file any additional tax returns or make any additional payments on the income from which withholding has been applied.
Tips for filing the IRNR
If you need to file your IRNR tax return, these tips will help you do it right.
Residents in Spain subject to IRNR
Not everyone has to file Non-Resident Income Tax. Some Spanish residents must also file their tax return as if they were non-residents:
- Foreign nationals residing in Spain who hold a position related to diplomatic or consular missions or official employment.
- Foreigners who have recently arrived in Spain during their first fiscal year and the following five.
All of these people are required to file their IRNR (National Income Tax Return), and there are a few things to keep in mind when doing so.
The non-resident income tax return may vary from person to person.
The IRNR tax return is not the same for everyone. In fact, the percentage applied depends on the income earned and also the activity.
With this in mind, you also need to know:
- The lowest percentage is 2% and applies to employment income.
- If the income comes from an establishment in Spain, the percentage is 35%, while if there is no establishment, the rate is 24%.
- If you transfer your income to another country, you’ll be charged a 19% surcharge on the amount transferred.
How do non-residents file their income tax return in Spain? And where do they file their non-resident income tax return?
The procedure for completing and filing the non-resident income tax return is quite simple.
Furthermore, since it is aimed at people who do not reside in Spain, the greatest convenience is the possibility of completing this procedure remotely.
Non-residents can file their income tax return online through the Spanish Tax Agency (AEAT) website. To do so, you must have an electronic certificate, electronic DNI, or Cl@ve.
Single form 210 will be used to declare income, capital gains, or imputed income from real estate.
When should you file your non-resident income tax return?
Deadlines are a key factor to know when filing your non-resident income tax return, as there is a specific timeframe depending on the form you need to file.
The deadlines vary depending on the type of income and are as follows:
- Income derived from the transfer of real estate: within three months after the expiration of one month from the date of the transfer of the real estate.
- Imputed income from urban real estate: the calendar year following the accrual date.
- Other income:
- Self-assessment due. The deadline for filing and paying the tax is the first twenty calendar days of April, July, October, and January. If you choose to group the income accrued during the calendar year annually, the deadline for filing and paying the tax will be the first twenty calendar days of January of the year following the year of accrual.
- Zero-tax self-assessments. The filing period is from January 1 to 20 of the year following the year in which the declared income is accrued.
- Self-assessments with a refundable result. They may be filed starting February 1 of the year following the year in which the declared income was accrued and within four years from the end of the reporting and withholding tax period.
The IRNR (Income Tax Return) is a tax applied to non-resident individuals and some residents, provided they earn income that requires it. It is filed using Form 210 on the Tax Agency’s website, and the applicable percentages vary depending on various factors. When filing, keep in mind that the deadlines vary depending on the income earned.
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.
Solve your doubts
✅ Our staff speaks perfectly Spanish, Valencian, English and German with what will be able to communicate with us in your own language and thus clearly resolve your queries.
📍 Denia – Plaza del Convento, 6 – Mezzanine floor door B
📍 Valencia – Calle Creu Roja, 1 – Block 6, Floor 1, door 10 (* only by appointment)
✉📞 Contact: info@firmalex.com – Tel. +34 966 421 416 – Whatsapp +34 622 497 615