Tax rates for income tax for non-residents without a permanent establishment
List of tax rates
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In general (see table).
Type of tax to be applied Residents in the EU, Iceland and Norway
Liechtenstein
Other taxpayers
Until 10-07-2021
Since 11-07-2021
19%
24%
19%
24%
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Income from work received by natural persons not resident in Spanish territory under a fixed-term contract for seasonal workers , in accordance with the provisions of labor regulations, 2%.
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Dividends and other income derived from participation in an entity's equity, 19 percent.
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Interest and other income obtained from the transfer of own capital to third parties, 19 percent.
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Pensions and other similar benefits received by individuals not resident in Spanish territory, regardless of the person who generated the right to receive them. They will be taxed in accordance with the following scale.
Annual pension amount
Up to eurosShare
eurosRemaining pension
Up to eurosApplicable Type
Percentage0.00 0.00 12,000 8% 12,000 960 6,700 30% 18,700 2,970 upwards 40% -
Income from work of individuals not resident in Spanish territory, provided that they are not taxpayers for IRPF , who provide their services in Diplomatic Missions and Consular Representations of Spain abroad , when the application of specific rules derived from International Treaties to which Spain is a party is not applicable. Will be taxed at 8%.
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Income from reinsurance operations , 1.5 percent.
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Maritime or air navigation entities resident abroad, whose ships or aircraft touch Spanish territory, 4 percent.
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Capital gains , derived from the transfer or reimbursement of shares or participations representing the capital or assets of collective investment institutions , 19 percent.
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Other capital gains that become apparent on the occasion of transfers of assets , 19 percent.