Guidance on the content of the Real Decreto Legislativo 5/2004 Non-residents Tax Act which sets out the legal framework for taxation of non-residents in Spain

Resident or non-resident. Individual and entities. Who pays non-resident income tax

Income attained in Spain Criteria to determine when income is deemed to have been obtained in Spain

Non- taxable income, exemption

Tax representative Duties of withholdersd

Who are jointly and severally liable for the tax ?

Earnings through a physical permanence in Spain

Earnings from sources other than a permanent establishment

Taxation of the most common types of income

Gains on Real Estate

Tax withholding obligations of the buyer of Real Estate