{"id":1490,"date":"2014-07-10T12:57:26","date_gmt":"2014-07-10T12:57:26","guid":{"rendered":"https:\/\/vila.es\/en\/?p=1490"},"modified":"2021-05-28T13:56:55","modified_gmt":"2021-05-28T13:56:55","slug":"tax-reform-draft-in-spain-non-resident-income-tax","status":"publish","type":"post","link":"https:\/\/vila.es\/en\/tax\/tax-reform-draft-in-spain-non-resident-income-tax\/","title":{"rendered":"TAX REFORM DRAFT IN SPAIN – NON RESIDENT INCOME TAX"},"content":{"rendered":"

I.- Special scheme for workers posted to Spain<\/strong><\/p>\n

Due to professional purposes, workers posted to Spanish territory and who establish their habitual residence in Spain, are considered to be taxpayers of Personal Income Tax (IRPF, the abbreviation of \u201cImpuesto sobre la Renta de las Personas F\u00edsicas\u201d), with the singularity that, if they meet the legal requirements, they may opt to be taxed according to the rules of the Non-resident Income Tax (IRNR, the abbreviation of Impuesto sobre la Renta de No Residentes).<\/p>\n

Currently, workers posted to Spain are taxed at a fixed rate of 24.75% if their salary does not exceed 600,000\u20ac per year. With the proposed Tax Reform, workers, together with company managers, who may qualify for the scheme, will be taxed at a fixed rate of 24%.<\/p>\n

II.- Non-residents in Spanish Territory<\/strong><\/p>\n

Those who are not established in the Spanish territory, but nevertheless seek income in Spain, have to be taxed through Non-resident Income Tax. In general terms, the tax rate is currently 24.75%, but will also be reduced to 24% after the Tax Reform.<\/p>\n

Furthermore, following the Tax Reform, those taxpayers who reside in another Member State of the European Union where an effective exchange of information with Spain exists, will enjoy a lower tax rate: 19%. The targets of this tax are the following: incomes such as real estate income, capital income, employment income, imputed income and capital gains.<\/p>\n

III.- Non-resident entities in Spanish Territory<\/strong><\/p>\n

Developments for non-resident entities that obtain income in Spain will also be provided for by the Reform, as follows:<\/p>\n