The Non-Resident Income Tax is a direct tax that is levied on the income obtained in Spanish territory by individuals and entities not resident in it.
It is not necessary for you to earn money exclusively from income from economic activities or holdings carried out through a permanent establishment located in Spanish territory. Just because you are the owner or usufructuary of a home in Spain, you are obliged to declare and pay, where appropriate, the amount calculated in the tax model.
If you are not sure if you have an obligation to declare, consult without commitment.
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