Wages and salaries
Generally, income from work performed in Spain by nonresidents is subject to taxation on its gross amount at a unique rate of 24%
Exceptions
• Diplomatic Missions and Spanish Consular Representations abroad, when there are no specific rules provided from International Treaties are taxed at a rate of 8%.

• Wages received by nonresident seasonal workers by a fixed term contract will be taxed at a rate of 2%.

Self employed
Including independent professionals and artists or athletes. The taxable base will be determined by the difference between the gross income and the following expenses:
- Salaries and wages paid
- Utility payments
- Supplies
The taxable base thus determined by the difference between income and expenses, will be taxed at a rate of 24%

Earnings from real estate
Regardless of whether the real estate assets are rented or not, the income 'derived' from the possession of them is taxable.

• Property not rented
Owners of urban properties, which they use for themselves and not involve in economic activities, or that are left empty
It must be calculated as income an annual amount of 1.1% of the building's assessed value or “valor catastral”, this income will be taxable at a 24% rate
• Rented Property
The income must be calculated by taking the gross income that is received from the tenant without deducting any expenses.
If the property is only rented for part of the year, the earnings must be determined as in the previous paragraph for the
months during which it is rented and for the rest of the year, the earnings will be the proportional part of 1.1% of the assessed value and the tax rate will be 24%.
If the taxpayer has in Spain at least one office or premise exclusively for running this activity and with one or more full time employees the income will be taxed according with the rules for 'Earnings through a physical permanence in Spain'

Dividends or interest
Dividends or interest paid by a resident person or organization must be taxable

Interests, residents of another European Union Member State shall be exempt, provided that the interests are not obtained through a
tax haven.
Also exempt are the interests derived from the National Debt (except when obtained through a 'tax haven') and the interest is paid to nonresident bank accounts.
Dividends, the following are exempt (except when received through a tax haven):
- Those distributed by the subsidiary companies resident in Spain to their parent companies resident in other EU country
- Those obtained by individuals resident in another Member State of the EU or in countries or territories with which there is an effective exchange of tax information, with the limit of 1500 Euro for the tax year
• Taxable base
Total amount of these dividends and interests.
• Tax rate:
18%

Pensions
When residents abroad receive a pension paid by a Spanish resident, the pension will be subject to Spanish tax for its gross amount, and the rate applied will be as shown in the following