Non-Resident Income Tax [Form 036]

Income tax for non-residents corresponding to permanent establishments or entities in attribution of income established abroad with a presence in Spanish territory.

The Non-Resident Income Tax is a direct tax levied on income obtained in Spanish territory by individuals and entities that are not resident there.

1. Permanent establishment modality
2. Obligation to declare for IRNR (boxes 634 and 637)
3. IRNR split payments option article 40.3 LIS