Non Resident Tax in Spain Model 210

NON RESIDENTS TAX IN SPAIN REQUIREMENTS

IRNR is a direct tax that taxes income obtained in Spanish territory by individuals and entities not resident therein.

Taxpayers:

They are contributors for this tax:

• Individuals and entities not resident in Spanish territory that obtain income in the same unless they are taxpayers by the IRPF.
• Individuals with a foreign nationality who are residents in Spain for their position or employment, such as members of diplomatic missions, consular offices, active officers who hold an official position or employment here, always as reciprocity.
• Entities in income allocation regime established abroad and with presence in Spanish territory.

¿When you are considering tax residents in Spanish territory instead of NON-RESIDENT AND YOU are subject to IRPF instead of IRNR?

Tax residence in Spanish territory

A) Residence of natural persons

• That it remains more than 183 days, during the calendar year, in Spanish territory. To determine the period of permanence in Spain, sporadic absences will be computed, unless the taxpayer proves his residence.
• That the main nucleus or base of its economic activities or interests be located in Spain, directly or indirectly.
• Residence of spouse and minor children. Unless proven otherwise, it will be presumed that the taxpayer has his current residence in Spanish territory when, according to the two previous criteria, the spouse is not legally separated and the minor children who depend on him usually reside in Spain.

B) Residence of legal entity

• That they were set up in accordance with Spanish laws.
• Have their registered office in Spanish territory.
• Have their effective management headquarters in Spanish territory.

For these purposes, it will be understood that an entity has its headquarters of effective management in Spanish territory when it is the address and control of all its activities.

The tax address of taxpayer’s resident in Spanish territory will be that of their registered office, provided that the administrative management and management of their businesses is effectively centralized there. In another case, the place where said management or management will take place will be attended.

In the cases in which the place of the fiscal address cannot be established, in accordance with the above criteria, will be the one where the greatest value of the fixed assets .