The Spanish Non-Resident Income Tax (IRNR) taxes income obtained in Spain by individuals and entities without Spanish tax residence. The effective burden depends on three drivers: the characterisation of the income (real estate, dividends, interest, royalties, capital gains, employment income), the existence or absence of a permanent establishment, and the applicable double tax treaty (DTT) between Spain and the country of residence.
Absent a treaty, the general rates are 24% for non-EU/EEA individuals and 19% for EU/EEA individuals and corporates. Under a treaty, reduced rates may apply: 5%, 10% or 15% on dividends and interest, and 0% on royalties in some modern treaties. Treaty rates require a valid residency certificate from the home jurisdiction.
Form 210 channels most filings (per-income or quarterly), while Form 216 corresponds to withholdings borne by the Spanish payer. Refunds of excess withholdings follow specific short-deadline procedures.
This section covers tax planning for non-residents with assets in Spain, recent DGT rulings, CJEU case law on free movement of capital, and recurring procedural issues (refunds, residency evidence, the special tax on real estate held by foreign companies).