The Non-Resident Income Tax Informant has been published in the Non-Residents section of the electronic headquarters in order to respond to the main questions raised by non-resident taxpayers who obtain income in Spanish territory without the mediation of a permanent establishment. It is worth noting that it can be consulted in English if this language is chosen in navigation.

To access the answers, simply select from the different options shown. The taxpayer may obtain a copy of the response obtained if he or she has a Cl@ve or electronic certificate.

If you need additional information, you can access a chat attended by the ADI from 9 a.m. to 7 p.m. No authentication will be required for this.

Finally, to address more complex issues, the possibility of submitting a request for information through INFORMA+ has been incorporated. This service can be used by taxpayers who have Cl@ve or electronic certificate, as well as by social collaborators using the power of attorney route.