NEWS ABOUT INCOME TAX FOR NON-RESIDENTS IN SPAIN

By: Josep Navarro

TAXATION OF THE MOST COMMON INCOME TYPES OBTAINED IN SPAIN BY NON-RESIDENT TAXPAYERS

Non-resident natural and legal persons will be considered non-resident income taxpayers insofar as they obtain income in Spanish territory, as defined in the tax.

In the case where the taxpayer is resident in a country with which Spain has signed an Agreement to avoid double taxation, it will be necessary to be familiar with its provisions as in some cases taxation is less, and in others, income may not be submitted for taxation in Spain if specific circumstances are present.

In these cases where income cannot be taxed in Spain (exempted by agreement) or is taxed with a limit, the non-resident taxpayer must prove residency in the country with which Spain has signed the agreement, using the corresponding certificate of residency issued by the tax authorities of their country, which should indicate explicitly that the taxpayer is resident in the sense given in the agreement.

The criteria for the most significant income types to be understood as obtained in Spanish territory, taxation according to internal Spanish regulations and agreements to avoid duplicate taxation are given below.

1.A. Income from economic activity:

This type of income can be obtained through or without permanent establishment in Spanish territory.

1.A.1. INCOME FROM ECONOMIC ACTIVITY OBTAINED THROUGH PERMANENT ESTABLISHMENT

INTERNAL REGULATIONS

According to Spanish law, income from economic activity through permanent establishment in Spanish territory is understood to be obtained in Spanish territory.

In accordance with Spanish law, a natural or legal person is considered to operate through permanent establishment when they have the following in Spanish territory:

Head office Oil or gas wells

Branch offices Quarries

Offices Farming, forestry, livestock operations or any Factories other place of exploration or extraction of Workshops natural resources.

Warehouses, shops or other establishments Construction, installation or assembly works

Mines whose duration exceeds six months.

In short, when a non-resident has available in Spain, in any capacity, facilities or places of work of any type in which they usually perform all or some of their business or when they act in Spain through an agent authorised to contract on behalf of and for the account of the non-resident person or organisation, provided they habitually exercise these powers, they are considered to be nonresidents acting through permanent establishment.

AGREEMENT

When an agreement to avoid duplicate taxation is applicable, the definition of permanent establishment in the agreement must be taken into account. This is normally more restrictive than in Spanish law.

Also, as a general rule agreements confirm the authority of the State where the permanent establishment is located to levy tax, ruling that business profits, if obtained through permanent establishment situated in Spain, or income from professional activity, if obtained through a fixed base, can be subject to taxation in Spain, in which case they will be taxed according to domestic Spanish law.

TAXATION

According to Spanish law, non-residents who obtain income through permanent establishment in Spain will pay tax on the totality of the income attributable to this establishment, wherever the income is obtained.

Attributable income comprises earnings from the economic activities or operations undertaken by this permanent establishment, those derived from elements related to the permanent establishment and the liable capital gains or losses derived from the related elements.

Liable capital gains or losses are those linked functionally to the undertaking of the activity. Liable capital gains or losses are considered to be those reassigned within the three tax periods following the time when they were made.

The assets representative of holdings in the capital of an organisation are only considered liable capital gains or losses when the permanent organisation is a branch office registered in the Companies Register, these assets are reflected in the accounts of the permanent organisation and, being a permanent organisation that can be considered to be parent organisation, this permanent organisation has a corresponding organisation of material resources and staff available to direct and manage these shares.

The taxable base of the permanent establishment will be determined according to the provisions of the general Corporation Tax system, applying the system of compensation for negative taxable bases, with the following special areas of activity:

Application of the rules for related party transactions performed by the permanent establishment with the head office, or with another permanent establishment of the same head office and with other individuals or organisations connected to the head office or its permanent establishments, either those situated in Spanish territory or abroad.
Generally, non-deductibility of the payments that the permanent establishment makes to the head office for fees, interest, commissions, technical assistance services and for the use or assignment of assets or rights. (See section “Estimated outgoings and attributed income from the internal operations of a PE“)
Deductibility of part of the general management and administration overheads charged by the head office to the permanent establishment, as long as they are reflected in the accounts of the permanent establishment and are charged continually and rationally. For the determination of these expenses, it is foreseen that the taxpayers can submit proposals to the Tax Administration for the valuation of the part of the general management and administration overheads that will be deductible.
From 1 January 2015, the taxable base will include the difference between the market value and the book value of the following assets:

a) Assets forming part of a permanent establishment located in Spanish territory which ceases trading.

b) Assets which had previously formed part of a permanent establishment located in Spanish territory and which are transferred abroad.

The payment of the tax debt resulting from the application of b) above, in the case of assets transferred to a member State of the European Union, or of the European Economic Area with an effective exchange of tax information, will be deferred by the Tax Agency at the request of the taxpayer, until the date on which the assets in question are transferred to third parties.

Estimated outgoings and attributed income from the internal operations of a permanent establishment.

From 1 January 2015, in the cases where, due to the application of an agreement to avoid double international taxation signed by Spain, the deduction of estimated outgoings from the internal operations of its head office or one of its permanent establishments located outside Spanish territory is permitted for the purposes of determining the income of a permanent establishment located in Spanish territory, the following will be taken into account:

The general non-deductibility of the payments that the permanent establishment makes to the head office for fees, interest, commissions, technical assistance services and for the use or assignment of assets or rights, will not be applicable.
The income attributed to the head office or any of the permanent establishments located outside Spanish territory which corresponds to the aforementioned estimated outgoing will be considered to be income obtained in Spanish territory, but not through a permanent establishment.
The tax corresponding to attributed income will accrue on 31 December each year.
The permanent establishment located in Spanish territory will have to make withholdings and interim payments on the attributed income.
Article 18 of the Corporation Tax Act will be applicable to the internal operations of a permanent establishment located in Spanish territory with its head office or any of its permanent establishments located outside Spanish territory, to which this additional provision is applicable.

Tax Rate

Until 31 December 2014

The general tax rate: 30%

From 1 January 2015

For tax periods beginning on or after 1 January 2015, the corresponding tax rate of those set out in the Corporation Tax regulations will be applied.

The general tax rate will be 25%. However, 28% will be applicable in the 2015 tax period.

Deductions and refunds

Permanent establishments can apply the same deductions and refunds as Corporation Tax payers to their net tax liability.

Tax period and accrued amount

The tax period coincides with the financial year declared, without exceeding twelve months. The tax becomes payable on the last day of the taxable period.

Permanent establishments are obliged to comply with the same accounting obligations, registered or formal, that are required of resident organisations.

Supplementary taxation

When permanent establishments of non-residentorganisations (not natural persons) transfer income abroad, a supplementary tax will be due on the quantities transferred.

Year of return	2011	2012-2014	2015		2016 and following
Tax rate	19%	21%	Up to 01-01 from 11-07	Up to 12-07 from 31-12	19%
			20%	19,50%

However, this tax will not be applicable to those permanent establishments whose head office has its tax residence in another Member State of the EU (Appendix VI), except in the case of a country or territory considered as a tax haven, or in a State that has signed an Agreement for avoiding double taxation with Spain, in which no other situation is expressly established, provided that there exists reciprocal treatment.

The supplementary tax will be deposited using form 210 in the first twenty days of the months of April, July, October or January; the payment deadline is that immediately following the close of the natural quarter in which the income was transferred abroad..

Tax withheld (retenciones) and deposits on account (ingresos a cuenta)

Permanent establishments are subject to the same regime of tax withheld at source as organisations subject to Corporation Tax.

Staged payments (pagos fraccionados)

Permanent establishments are obliged to make staged payments towards the tax under the same conditions as the organisations subject to corporation tax. The formal obligations relating to staged payments are:

Filing periods: The first 20 calendar days of the months of April, October and December.
Form: 202

When no deposit need be made as a staged payment, filing of form 202 is not obligatory, except for permanent establishments classified as Large Companies, which must file the form, even if no deposit is required, which will lead to the existence of negative selfassessments.

Tax return

Permanent establishments must file the return for the tax on the same forms and in the same time periods as resident organisations subject to Corporation Tax.

Period: 25 calendar days following the 6 months after the conclusion of the tax period.
Form: 200

1.A.2. INCOME FROM ECONOMIC ACTIVITY OBTAINED WITHOUT PERMANENT ESTABLISHMENT

INTERNAL REGULATIONS

According to Spanish law, income from economic activity without permanent establishment in Spanish territory is understood to be obtained in Spanish territory in the following cases:

When the economic activity is carried out in Spanish territory.

However, income obtained from the installation or assembly of machinery or facilities coming from abroad is not considered to be carried out in Spanish territory when these operations are performed by the supplier and their amount does not exceed 20% of the cost price; nor those arising from the international buying and selling of goods, including additional expenses and brokerage fees.

When income is from providing services in Spanish territory. When these provisions of services partially support economic activities performed in Spanish territory, only the income supporting the activity performed in Spain will be considered to have been obtained in Spain.
When income derives from the personal performance of artists and sports people in Spanish territory, even when they are received by a different person or organisation.

AGREEMENT

When an agreement to avoid duplicate taxation is applicable, as a general rule, and without prejudice to the particular characteristics of the different agreements, most agreements treat income from economic activities or operations without permanent establishment as follows:

Company profits: Normally, company profits obtained without permanent establishment can only be subject to taxation in the taxpayer's country of residence and are exempt in Spain, due to the application of the agreement.
Professional activities: In general, as in the previous case, the Agreements attribute the authority to levy taxes on this income, obtained without a fixed base in Spanish territory, to the country in which the taxpayer is resident, and they are exempt in Spain; however, some agreements establish tax authority for Spain under certain circumstances (due to the duration of the stay, the amount of income, etc.).
Artistic and Sports activities: As a general rule, income for performances carried out in Spanish territory can be taxed in Spain in application of its domestic law. However, there are special circumstances in various Agreements with respect to this type of income.

TAXATION

When, in keeping with the internal regulations and, if applicable, the agreement, the income from economic activity carried out without permanent establishment can be subject to taxation in Spain, the general tax rate will be applicable.

Year of return	2011	2012-2014	2015			2016 and following
Year of return	2011	2012-2014	Residents in the EU, Iceland and Norway		Other taxpayers	2016 and following
Tax rate	24%	24,75%	Up to 11-07: 20%	From 12-07: 19,50%	24%	Residents in the EU, Iceland and Norway: 19% Other taxpayers: 24%

In general, the taxable base will be the difference between the gross revenues and the costs of personnel, materials used in the work, and supplies.

In the case of taxpayers resident in another member State of the European Union, and for accruals from 1 January 2015, in a State of the European Economic Area with an effective exchange of information (see Appendix VI), the following expenses can be deducted in order to determine the taxable base:

A) If the earnings have been accrued up to 31 December 2014: Expenses for each income category listed in Act 35/2006 on Personal Income Tax may be deducted from income obtained since 1 January 2010, provided the taxpayer accredits that these are directly linked to income obtained in Spain, and can accredit a direct and indissoluble link to the activity pursued in Spain

B) If the earnings have been accrued since 1 January 2015, the following shall be deductible:

a) In the case of natural persons (private individuals), expenses listed in Law 35/2006 of 28 November, the Personal Income Tax Act, provided that the taxpayer accredits that these are directly linked to income obtained in Spain, and can accredit a direct and indissoluble link to the activity pursued in Spain

b) In the case of corporations, deductible expenses listed in the Corporation Tax Act, provided the taxpayer accredits that these are directly linked to income obtained in Spain, and can accredit a direct and indissoluble link to the activity pursued in Spain.

The taxable base corresponding to the earnings deriving from reinsurance operations will be constituted by the amounts of the premiums paid, in reinsurance, to the non-resident reinsurer. This income will be liable for a special tax rate of 1.5%.

Deductions: Only the following deductions are allowed from the taxable income:

- Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.

- Tax withholdings that have been applied on the taxpayer's income.

1.B. Other income

1.B.1. WORK INCOME

INTERNAL REGULATIONS

According to Spanish law, work income is understood to be obtained in Spanish territory in the following cases:

In general, when this income is derived directly or indirectly from a personal activity performed in Spanish territory.
Public remuneration paid by the Spanish Government, except where the work is wholly performed abroad and such income is subject to a personal tax abroad.
Remuneration of employees of ships and aircraft in international traffic paid by resident employers or organisations or by permanent establishments located in Spanish territory, except where the work is performed wholly abroad and such income is subject to a personal tax abroad.

Also, according to Spanish law, certain income types are exempt:

Public grants and grants awarded by non-profit organisations falling under the special regime governed by Section II of Law 49/2002, of 23 December, on the tax regime of non-profit organisations and tax incentives for patronage, and from 1 January 2015, grants awarded by bank foundations governed by Section II of Law 26/2013, of 27 December, on the social work activities of building societies and bank foundations, to be used for official courses of study in Spain or abroad, at all levels of the educational system. Likewise, public grants and those awarded by non-profit organisations, and from 1 January 2015, the bank foundations mentioned above, for research in the field described by Royal Decree 63/2006, of 27 January, approving the Statute of research staff in training, and research grants awarded by those organisations to civil servants and other Public Administration personnel, and to university teachers and research staff.
Scholarships and other amounts received by natural persons, paid by Public Administrations, by virtue of international cultural, educational and scientific agreements or treaties or by virtue of the annual international co-operation plan approved by the Council of Ministers.

AGREEMENT

In the case of residents in countries which have signed an agreement to avoid duplicate taxation with Spain, usually the income earned for employment performed in Spain can be taxed by the Spanish State, except if these three circumstances coincide: That the non-resident does not remain in Spain more than 183 days during the tax year in question, that the remunerations are paid by a non-resident employer and that these remunerations are not supported by a permanent establishment or a fixed base that the employer has in Spain.

TAXATION

The income obtained from sources other than a permanent establishment must be declared separately for each partial or total accrual of income subject to tax.

Generally, the taxable base is the whole amount, i.e. without deduction for any expenses.

B) If the earnings have been accrued since 1 January 2015, the following shall be deductible:

When, according to Spanish law, and if applicable the agreement, work income can be subject to taxation in Spain, it will be paid at the general tax rate.

Year of return	2011	2012-2014	2015			2016 and following
Year of return	2011	2012-2014	Residents in the EU, Iceland and Norway		Other taxpayers	2016 and following
Tax rate	24%	24,75%	Up to 11-07: 20%	From 12-07: 19,50%	24%	Residents in the EU, Iceland and Norway: 19% Other taxpayers: 24%

Special cases:

Earnings from work by non-resident individuals in Spanish territory, provided that they are not income tax payers, who perform their services in Diplomatic Missions and Spanish Consular Representations abroad, when there are no specific rules deriving from International Treaties to which Spain is party, are taxed at a rate of 8%.
Work income received by non-resident natural persons by virtue of a fixed term contract for seasonal workers, in accordance with labour regulations, will be taxed at a rate of 2%.

Deductions: Only the following deductions are allowed from the taxable income:

Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.
Tax withholdings that have been applied on the taxpayer's income.

1.B.2. PENSIONS

INTERNAL REGULATIONS

According to Spanish law, pensions and other similar benefits are understood to be obtained in Spanish territory in the following cases:

When these derive from employment in Spain.
When they are paid by a resident person or organisation or by a permanent establishment situated in Spanish territory.

Also, Spanish law includes some cases of exempt pensions:

- Old age pensions recognised by Royal Decree 728/1993, of 14 May, establishing old age pensions in favour of Spanish emigrants.^{^[1]}

- Pensions which are exempted for residents by the Personal Income Tax Act, such as: Pensions recognised by Social Security as a consequence of absolute permanent disability or severe disability or for retired public servants as a consequence of being unfit for work or permanent disability.

AGREEMENT

If an agreementto avoid duplicate taxation is applicable, it must be taken into account that pensions, understood as payments due to formerly performed employment, are treated differently if they are public or private. A public pension is understood to be that received for being a former public employee; i.e. that which is received for services provided to a State, to one of its political subsections or a local organisation. A private pension is understood to be any other type of pension received by being a former private employee, as distinct from that defined as a public employee.

- For private pensions, most of the Agreements establish the right to impose taxation exclusively in favour of the State of residence of the taxpayer.

- In general for public pensions, the State where the pension comes from has the right to tax it, except in the case of residents and nationals of the other State, in which case the right to tax will correspond to that State.

However, the particular characteristics of each agreement should be consulted.

TAXATION

When, according to Spanish law and, where applicable, the agreement, the pension is subject to Spanish tax, tax will be paid according to the following tax rate scale:

Annual pension amount

---

Up to (euros)

Charge

---

euros

Remainder of pension

---

Up to (euros)

Rate applicable

---

Percent

12,000

18,700

960

2,970

12,000

6,700 and over

30%

40%

Deductions: Only the following deductions are allowed from the taxable income:

Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.
Tax withholdings that have been applied on the taxpayer's income.

Example:

Mr. J.C.G., resident in Paraguay (a country which does not have an agreement with Spain) during 2011, receives a retirement pension paid by Spanish Social Security, which yields a gross monthly amount of €1,100. He receives 12 payments in the year.

Determine the amount of the corresponding tax on the pension obtained by this taxpayer.

Solution:

Determination of the annual pension amount for the application of the tax scale.

1,100 x 12 = 13,200

Application of the tax scale.

Up to 12,000 at 8% .................................................................................... 960

Remainder 1,200 (13,200 – 12,000) at 30% .............................................. 360

Resulting charge ..................................................................................... 1,320

Determination of the average tax rate.

Average tax rate = (1,320 / 13,200) x 100 = 10%

Determination of the amount of tax corresponding to the monthly pension.

1,100 x 10% = €110

Note: As this is income subject to and not exempt from non-resident income tax, the organisation making the pension payment (Social Security), as the Withholder organisation, should withhold tax of an amount equivalent to the tax due by the taxpayer. i.e. on the gross amount of the pension (€1,100), a withholding percentage of 10% (€110) will be applied, resulting in a net amount to be received by the taxpayer, once the tax has been deducted of €990.

1.B.3. MANAGERIAL PAYMENTS

INTERNAL REGULATIONS

According to Spanish law, payments to managers and members of boards of directors, of boards that either representative bodies of an organisation, are understood to be obtained in Spanish territory when paid by an organisation resident in Spanish territory.

AGREEMENT

In general, agreements to avoid duplicate taxation rule that shares, per diems and other similar benefits which taxpayers obtain thanks to being members of a board of directors of a company resident in Spain, can be subject to taxation by the Spanish State.

TAXATION

These benefits are taxable at the general tax rate.

Year of return	2011	2012-2014	2015			2016 and following
Year of return	2011	2012-2014	Residents in the EU, Iceland and Norway		Other taxpayers	2016 and following
Tax rate	24%	24,75%	Up to 11-07: 20%	From 12-07: 19,50%	24%	Residents in the EU, Iceland and Norway: 19% Other taxpayers: 24%

Deductions: Only the following deductions are allowed from the taxable income:

Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.
Tax withholdings that have been applied on the taxpayer's income.

1.B.4. INCOME FROM LIQUID CAPITAL (DIVIDENDS, INTEREST, ROYALTIES)

INTERNAL REGULATIONS

According to Spanish law, the following work income is understood to be obtained in Spanish territory:

Dividends and other income derived from participation in funds belonging to organisations resident in Spain.
Interest and other income obtained by assignment to others of own capital paid by resident individuals or entities or by a permanent establishment situated in Spanish territory or repayments of loans of capital used in Spanish territory.
Royalties^{^[2]} paid by resident individuals or organisations or by permanent establishments situated in Spanish territory or which are used in Spanish territory.

In relation to this type of income, Spanish law provides several cases of exemption.

For example, in the case of interest, the following are exempt:

Those obtained by residents in a European Union country, as long as they are not obtained through a tax haven.
Income from Public Debt.
Income from non-resident accounts.

Dividends are exempt (except when received through a tax haven):

The dividends and shares in profits obtained by individuals resident in another Member State of the European Union or in countries or territories with which there exists an effective exchange of tax information, with a limit of €1,500, which will be applicable to the totality of the earnings obtained during the calendar year. (This exemption applies exclusively to dividends accrued up to 31 December 2014.)
Those distributed by subsidiary companies resident in Spain to their parent companies^{^[3]} resident in other EU Member States (appendix VI) or to the PEs of the parent companies located in other EU Member States, or to parent companies resident in the States of the European Economic Area or the PE of these parent companies located in other States with operative exchange of tax information (appendix VI), provided that certain conditions are met. For this exemption to be applicable, the parent company must not have its residence or the permanent establishment must not be situated in a country or territory defined as a tax haven (Appendix V).
The dividends and shares in profits obtained from pension funds equivalent to those regulated in the Pension Plans and Funds Act, by residents in another member State of the European Union or by permanent establishments of these institutions located in another member State of the EU or residents in the States forming the European Economic Area with operative exchange of tax information (appendix VI).
Dividends and profit sharing obtained by unit trust institutions regulated by Directive 2009/65/EC of the European Parliament and of the Commission; or residents of the States comprising the European Economic Area with operative exchange of tax information (appendix VI); this is a partial exemption, given that the taxation cannot be less than the result of applying the tax rate paid by Unit Trust Institutions based in Spanish territory.

Effective from 1 July 2011, in the particular case of royalties between associate companies paid to a company resident in a European Union Member State or to a permanent establishment of said company in another EU Member State, these will be exempt provided that certain requirements are fulfilled.

AGREEMENT

When an agreement is applicable, in relation to dividends, interest and royalties, this must be consulted specifically. In general, the regime followed is of shared taxation between Spain and the State where the taxpayer is resident; in this case, Spain has the right to impose tax on these earnings, but with the limitation on tax indicated in each Agreement (Appendix IV).

TAXATION

The income obtained from sources other than a permanent establishment must be declared separately for each partial or total accrual of income subject to tax.

Generally, the taxable base is the whole amount, i.e. without deduction for any expenses.

B) If the earnings have been accrued since 1 January 2015, the following shall be deductible:

The tax rate applicable to dividends and interest is.

Year of return	2011	2012-2014	2015		2016 and following
Tax rate	19%	21%	Up to 01-01 from 11-07	Up to 12-07 from 31-12	19%
			20%	19,50%

The tax rate applicable to royalties is the general.

Year of return	2011	2012-2014	2015			2016 and following
Year of return	2011	2012-2014	Residents in the EU, Iceland and Norway		Other taxpayers	2016 and following
Tax rate	24%	24,75%	Up to 11-07: 20%	From 12-07: 19,50%	24%	Residents in the EU, Iceland and Norway: 19% Other taxpayers: 24%

Particular case: In the case of royalties between associate companies, paid to a company resident in a European Union Member State or to a permanent establishment of said company in another EU Member State, until 30 June 2011, 10%, provided that certain requirements are fulfilled (exempt from 1 July 2011).

Deductions: Only the following deductions are allowed from the taxable income:

Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.
Tax withholdings that have been applied on the taxpayer's income.

Reduction under agreement: If an agreement is applicable which sets a limit on the taxation of dividends, interest or royalties, the taxpayer can take this limit into account by reducing the liability.

1.B.5. EARNINGS FROM REAL ESTATE

INTERNAL REGULATIONS

According to Spanish law, income derived directly or indirectly from property assets in Spanish territory or rights relating to them is considered to be obtained in Spanish territory.

AGREEMENT

The Agreements signed by Spain attribute power to tax the income from real estate assets to the State where the real estate is situated. In accordance with the agreements, income from property assets can be subject to taxation in the State where they are located, whether the income derives from direct use or usufruct, from leasing or from any other way in which they are exploited. Therefore, the income derived from real estate assets situated in Spain can be taxed in accordance with Spanish law.

TAXATION

The income obtained from sources other than a permanent establishment must be declared separately for each partial or total accrual of income subject to tax.

Generally, the taxable base is the whole amount, i.e. without deduction for any expenses.

In the case of leased properties, the earnings are calculated by taking the gross income that is received from the tenant, including all the assets transferred with the building and excluding the Value Added Tax.

If the building is only let for part of the year, the income must be determined as in the previous paragraph for the months during which it is let and for the rest of the year, the income will be the proportional part of the assessed value (1.1%, or 2% of the rateable value, if applicable).

C) If the earnings have been accrued up to 31 December 2014: Expenses for each income category listed in Act 35/2006 on Personal Income Tax may be deducted from income obtained since 1 January 2010, provided the taxpayer accredits that these are directly linked to income obtained in Spain, and can accredit a direct and indissoluble link to the activity pursued in Spain

D) If the earnings have been accrued since 1 January 2015, the following shall be deductible:

The applicable tax rate is the general.

Year of return	2011	2012-2014	2015			2016 and following
Year of return	2011	2012-2014	Residents in the EU, Iceland and Norway		Other taxpayers	2016 and following
Tax rate	24%	24,75%	Up to 11-07: 20%	From 12-07: 19,50%	24%	Residents in the EU, Iceland and Norway: 19% Other taxpayers: 24%

Deductions: Only the following deductions are allowed from the taxable income:

Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.
Tax withholdings that have been applied on the taxpayer's income.

In the case where buildings are let and the individual has available in Spain for managing this activity a full-time contracted employee, the activity performed can be considered to be a business performed through permanent establishment and must be taxed in accordance with the rules described in the section on "Income from economic activity obtained through permanent establishment".

1.C. Income charged from urban real estate assets

INTERNAL REGULATIONS

According to Spanish law, natural persons that are non-resident taxpayers who own urban buildings in Spanish territory, used for their own use rather than for economic activity, or vacant, are subject to non-resident income tax for the charged income corresponding to these buildings.

AGREEMENT

In accordance with the agreements to avoid duplicate taxation, income from property assets can be subject to taxation in the State where they are located, whether the income derives from direct use or usufruct, leasing or from any other way in which they are exploited.

TAXATION

The taxable base corresponding to the charged income from urban property assets in Spanish territory will be determined according to Personal Income Tax regulations. For these purposes, income must be calculated the amount found by applying the corresponding percentage to the rateable value of the property, which appears on the Property Tax (IBI) receipt:

Accruals up to 31 December 2014

Buildings whose property register value has been reviewed or changed with

effect from 1 January 1994 ....................................................................................... 1.1%

Other buildings ............................................................................................................ 2%

Accruals from 1 January 2015

Buildings whose rateable value has been reviewed or changed and has come

into effect within the tax period or the within the ten previous tax periods ............... 1.1%

Other buildings ............................................................................................................ 2%

Tax will be liable for this taxable base without deducting expenses of any kind.

The resulting amount is understood to refer to the full calendar year. The number of days is proportionally reduced when ownership has not been throughout the entire year or when it has been rented for part of the year.

If, at the time of accrual of the tax (31 December), the building has no rateable value or none has been reported to the owner, the taxable base for the property will be 50% of the higher of the following: The price, consideration or cost price of the property, or the value of the same established by the administration for other taxes. In these cases, the percentage shall be 1.1%.

In the case of buildings under construction and in cases in which the building cannot be used for town planning reasons, no income whatsoever shall be considered.

In the case of time-sharing, the tax is payable by the holder of the right in rem, distributing the property register value on the basis of the annual period of use. If, at the time of accrual of the tax, the building has no property register value, or none has been notified to the owner, the purchase price of the right to use will be taken as the taxable base. The taxation of property income for owners of property time-share rights shall not apply when the duration is no longer than two weeks a year.

If the building is owned by several natural persons, the income from the building or usufruct is considered obtained by each owner, proportional to their ownership share.

The tax rate is.

Year of return

2011

2012-2014

2015

2016 and following

Residents in the EU, Iceland and Norway

Other taxpayers

Tax rate

24%

24,75%

19,50%

24%

Residents in the EU, Iceland and Norway: 19%

Other taxpayers: 24%

Deductions: Only the following deductions are allowed from the taxable income:

 Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.

1.D. Capital gains.

1.D.1. CAPITAL GAINS ARISING FROM THE SALE OF BUILDINGS

INTERNAL REGULATIONS

According to Spanish law, capital gains are considered to be income obtained in Spanish territory when they come from property assets in Spanish territory.

Partial exemption: An exemption applies to 50 percent of the capital gains resulting from the sale of urban real estate in Spain which has been purchased between 12 May 2012 and 31 December 2012. This partial exemption is not applicable:

In the case of individuals, when the real estate has been purchased by or transferred to their spouse, to any person related to the taxpayer directly or by collateral lines, by blood or by affinity, up to and including the second degree, to an entity which falls under any of the conditions set forth in article 42 of the Code of Commerce, either in relation to the taxpayer or any of the other persons mentioned above, regardless of their place of residence and their obligation to draw up consolidated annual accounts.
In the case of entities, when the real estate has been purchased by or transferred to a person or entity that falls under any of the conditions set forth in article 42 of the Code of Commerce, regardless of their place of residence and the obligation to formulate consolidated annual accounts, or to the spouse of the above mentioned person or any other person related to said person via the direct line or collateral lines, by blood or by affinity, up to and including the second degree.

Exemption for reinvestment in the usual home for taxpayers in the EU, Iceland and Norway (applicable to capital gains accrued from 1 January 2015):

In the case of taxpayers living in a Member State of the European Union, or of the European Economic Area with effective exchange of tax information (see Appendix VI, any capital gains from the transfer of the former usual home in Spain may be exempted from tax, provided the total amount obtained from the transfer is reinvested in the acquisition of a new usual home. When the reinvested amount is less than the total amount obtained from the transfer, only the proportional amount of the obtained capital gains corresponding to the reinvested amount shall be exempt from taxation.

If the reinvestment is prior to the date on which the tax return should be submitted, the reinvestment, either partial or total, may be taken into account for determining the corresponding tax debt.

Notwithstanding the above, the purchaser of the property must make a withholding (using Form 211) and file a return (Form 210 sub-section H) and pay the corresponding tax debt.

The self-assessment Form 210 will indicate code 33 as the type of income if the reinvestment was made before the transfer, or code 34 if the reinvestment was made after the transfer.

If the reinvestment took place after the date on which the tax return must be filed, you can request a total or partial refund of the tax payment made for capital gains by submitting the application form approved (Order HAP/2474/2015, of 19 November (BOE 24 November).

AGREEMENT

According to the agreements signed by Spain, net gains deriving from the disposal of property assets in Spanish territory can be subject to taxation in Spain.

TAXATION

The income obtained from sources other than a permanent establishment must be declared separately for each partial or total accrual of income subject to tax.

The taxable base corresponding to the capital gains will generally be determined by applying the rules of Personal Income Tax to each change in assets. Net gains will be calculated by the difference between the transmission value and the acquisition value.

The acquisition value will consist of the real amount for which the real estate was purchased, plus the amount of expenses and taxes inherent to the acquisition paid by the individual, who is now the transferor, excluding interest. The amount so determined will, if applicable, be reduced by the amount of the depreciation applied by the regulation, in any event applying the minimum depreciation.

In the case of transfers taking place up to 31 December 2014, depending on the year of acquisition, this value will be corrected by the application of updating coefficients, which are established each year in the General State Budget (see Appendix III). Depreciation will also be updated according to the year.

In the case of transfers taking place from 1 January 2015, the updating coefficients are no longer used.

The transfer value will be the real amount realised by the sale, reduced by the amount of expenses and taxes inherent in the transfer paid by the seller.

The capital gain on which taxation will be paid consists of the difference between the transfer value and the cost price, determined as described above.

Transitional regime

Nevertheless, in the case of natural persons, if the real estate was acquired before 31 December 1994, the capital gain calculated previously may be reduced if a transitional regime is applicable.

In these cases the following rules must be taken into account:

Only that fractional part of the capital gains generated before 20 January 2006 will be susceptible to reduction.

Rule 1 - Calculation of the part of the capital gain generated before 20-01-2006

The fractional part of the capital gain susceptible to reduction is determined by the proportion of the number of days elapsed from the date of acquisition up to 19 January 2006 with respect to the total number of days elapsed from the date of acquisition to the date of transfer.

Rule 2 - Calculation of the reduction

a) Amounts accrued up to 31 December 2014 (see example 1):

To determine the reduction amount, apply a reduction of 11.11% to the capital gains portion susceptible to reduction for each year the asset has been owned by the taxpayer since the year of acquisition and until 31-12-1996; the result is rounded up.

b) Amounts accrued as from 1 January 2015 (see example 2):

The part of the capital gains earned before 20 January 2006 will be reduced, if applicable, as follows:

a) Taking the number of years between the acquisition date and 31 December 1996, rounded up.

b) Calculating the transfer value of all assets whose capital gains would fall under this transitory system, transferred from 1 January 2015 to the date on which the asset is transferred (if the resulting amount is over €400,000, no reduction shall be applicable).

c) If the amount resulting from adding the transfer value of the asset and the amount referred to in section b) is less than €400,000, the part of the capital gains generated before 20 January 2006 will be reduced by the amount resulting from applying 11.11% for each year of those indicated in section a) after the first two.

d) If the amount resulting from adding the transfer value of the asset and the amount referred to in section b) exceeds €400,000, but the result of section b) is less than €400,000, the reduction will be applied to the part of the capital gains generated before 20 January 2006 which proportionately corresponds to the part of the transfer value which, together with the amount from section b), does not exceed €400,000.

If the taxpayer has acquired the real estate on two different dates or the real estate has been subject to improvement, it will be necessary to make the calculations as if there were two capital gains, with different periods of ownership in the application of the reduction coefficients and different updating coefficients.

The applicable tax rate is.

Year of return	2011	2012-2014	2015		2016 and following
Tax rate	19%	21%	Up to 01-01 from 11-07	Up to 12-07 from 31-12	19%
			20%	19,50%

Deductions: Only the following deductions are allowed from the taxable income:

Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.
The amount withheld by the purchaser of the building.

Withholding on account

The person acquiring the building, whether resident or non-resident, shall be obliged to withhold 3% of the agreed payment and deposit it with the Public Treasury. For the seller, this withholding acts as a payment on account of capital gains tax arising from the transaction.

The purchaser will deposit the withholding using form 211, within one month from the date of transfer, and will give the non-resident vendor a copy of form 211, so that the vendor can deduct the withholding from the tax liability resulting from declaring the net gains. Should the withheld amount be greater than the tax liability, it is possible to obtain a refund of the difference.

Example 1: Transfer of a building on 31 December 2011, cost price €200,000, purchased on 1 January 1991 for an updated price (2) equivalent to €120,000 (1):

The property has never been leased.

Calculation of the capital gains on which tax will be levied:

Solution:

Determination of the amount of capital gains:

 Transfer value ....................................................................... €200,000 Revalued acquisition value (2) ................................................. €120,000

 Capital gain ............................................................................. €80,000 Application of the transitional regime:

 No. days elapsed between the dates of purchase and sale ........................................ 7,665 days  No. days elapsed between the date of purchase and 19-01-2006 ............................. 5,498 days  Fractional part of the capital gain susceptible to reduction (3) .................................... €57,382.90

 No. years of ownership to 31/12/1996 ..................................... 6 years.

 Reduction by abatement coefficients (4) ............................. €25,500.97 Reduced capital gain (5) ..................................................... €54,499.03

(1) In the solution, expenses and taxes inherent in the acquisition and transfer, which generally are also included in the acquisition and transfer values, have not been taken into account.

(2) Calculated by applying the corresponding revaluation coefficient to the cost price, according to the year the building was purchased, established in the General State Budget Act for 2011.

(3) (5,498 / 7,665) x 80,000 = €57,382.90

(4) 57,382.90 x 11.11% x 4 = €25,500.97

(5) 80,000 – 25,500.97 = €54,499.03

Example 2: Transfer of property on 31 December 2015 for an amount of €300,000, acquired on 1 January 1991 for an amount equivalent to €100,000. The taxpayer previously transferred another asset (whose transfer value was €200,000) on 1 February 2015, whose capital gains were allocated in the transitory system.

Calculation of the capital gains on which tax will be levied:

Solution:

Transfer value: ................................................................................. €300,000 Acquisition value: ............................................................................. €100,000

Difference: 300,000-100,000 = ........................................................ €200,000

Amount generated up to 19/01/2006 (1): .................................... €120,438.11 Deductible amount (2): ................................................................. €80,292.07 Reduction(3): ................................................................................ €35,681.79

Amount on which tax is levied (4): .............................................. €164,318.20

(1) • No. days elapsed between the dates of purchase and sale: 9,130

No. days elapsed between the dates of purchase and 19/01/2006: 5,498

Calculation: (200,000x5,498)/9,130 = 120,438.11

(2) • Limit on transfer values: €400,000

Accumulated sum of transfer values from other assets transferred between 1 January 2015 and the date of the current transfer: €200,000
Although the current transfer value is €300,000, as €200,000 have already been used up from the €400,000 limit in the previous transfer, there is only €200,000 left to use in the current transfer.

The fractional part of the amounts generated up to 19/01/2006 which proportionately corresponds to a €200,000 transfer value is susceptible to reduction.

Calculation: (120,438.11x200,000)/300,000 = 80,292.07

(3) • Period the asset was held prior to 31-12-1996 (between the acquisition date and 31/12/1996, rounded up): 6

No. of years over 2: 6-2 = 4
Reduction percentage: 4x11.11% = 44.44%

Calculation: (80,292.07x44.44)/100 = 35,681.79

(4) Calculation: Difference-Reduction=200,000-35,681.79 = 164,318.20

1.D.2. OTHER CAPITAL GAINS

INTERNAL REGULATIONS

According to Spanish law, capital gains are understood to be obtained in Spanish territory in the following cases:

When they are derived from securities issued by resident individuals or organisations.
When they are derived from other liquid assets situated in Spanish territory or from rights that must be satisfied in Spanish territory.
When assets situated in Spanish territory or rights that must be satisfied or exercised in Spanish territory are incorporated into the taxpayers assets, even when not derived from a previous transfer, such as net gains from gambling activities.

Spanish law includes several cases of exemption. For example:

- Capital gains deriving from property assets obtained by residents in another member State of the European Union (except when obtained through a tax haven, or if the net gains derive from the transfer of stocks, shares or other rights in an organisation the main asset of which is property in Spain, or if the net gains derive from the transfer of stocks, shares or other rights in an organisation and the taxpayer, natural person, at some time during the 12 month period before the transfer, has directly or indirectly held a share of at least 25% of the capital or assets of the organisation. In the case of non-resident entities, if the transfer does not meet the requirements for applying the exemption set out in Article 21 of the Corporation Tax Act).

- Capital gains derived from securities issued in Spain by non-residents.

- The income derived from the transfer of securities or the reimbursement of shares in investment funds carried out in any of the official secondary Spanish securities markets, obtained by individuals or organisations resident in a country with which Spain has signed an Agreement with an information exchange clause, except when it is obtained through a tax haven.

AGREEMENT

According to the agreements, normally the authority to tax these gains corresponds exclusively to the State of residency, and they are exempt in Spain. However, there are exceptions in many agreements when they derive from stocks or shares in organisations based on property assets, permitting taxation in the State where the buildings are located. Each agreement must be consulted.

TAXATION

The income obtained from sources other than a permanent establishment must be declared separately for each partial or total accrual of income subject to tax. The taxation applied will be operation by operation, so there is no compensation between capital gains and losses.

In the case of net gains obtained by natural persons deriving from capital assets acquired before 31 December 1994, a transitional regime reducing the amount of the net gains may be applicable with different calculation methods, depending on whether the gains accrue up to 31 December 2014 or from 1 January 2015.

As regards capital gains (derived from rights or shares in an organisation whose assets are mainly composed of real estate assets situated in Spanish territory or which attribute to the holder the right to enjoy real estate assets situated in Spanish territory), the proceeds of the transfer of rights or shares in resident organisations in countries or territories with which there does not exist an effective exchange of tax information, the value of the transfer will be determined by the market value, at the moment of transfer, of the real estate assets situated in Spanish territory or of the rights to enjoy those assets. The real estate assets situated in Spanish territory will remain liable for the payment of the tax.

If they derive from the transfer of a property asset, the applicable tax rate is that of the year of accrual (see table). Otherwise, it will be the general rate in force depending on the year of accrual (see table).

Capital gains declared on property asset transfers:

Year of return	2011	2012-2014	2015		2016 and following
Tax rate	19%	21%	Up to 01-01 from 11-07	Up to 12-07 from 31-12	19%
			20%	19,50%

Other capital gains:

Year of return	2011	2012-2014	2015			2016 and following
Year of return	2011	2012-2014	Residents in the EU, Iceland and Norway		Other taxpayers	2016 and following
Tax rate	24%	24,75%	Up to 11-07: 20%	From 12-07: 19,50%	24%	Residents in the EU, Iceland and Norway: 19% Other taxpayers: 24%

Deductions: Only the following deductions are allowed from the taxable income:

Deductions for donations, under the conditions described in the Income Tax Act and in the Act on the tax regime of non-profit organisations and of tax incentives for patronage.
Tax withholdings that have been applied on the taxpayer's income.

2. WITHHOLDING ON INCOME NOT OBTAINED THROUGH PERMANENT ESTABLISHMENT

2.A. Taxpayers obliged to withhold tax

Some of the organisations obliged to withhold tax or to deposit on account, with respect to the income they pay or deposit that is subject to non-residents income tax, are as follows:

Organisations resident in Spain (also those organisations in the tax regime for income apportionment).
The natural persons resident in Spain who undertake economic activities.
Non-resident income taxpayers with permanent establishment.
Payers of non-resident income tax without permanent establishment, regarding the work income paid which constitutes a deductible expense for calculating income.
Income apportionment organisations constituted abroad present in Spanish territory
The representative acting in the name of the insurance agency operating in a regime of free provision of services

Withholding is also obligatory for taxpayers defined by the withholding regulations relating to financial assets and other securities.

2.B. Income types subject to withholding of tax.

Generally, any income subject to income tax is subject to withholding of tax.

Exceptions to the obligation to withhold tax: There is no obligation to withhold tax in relation to the following income types:

Exempt income according to IRNR regulations.

However, there will be an obligation to make withholdings with respect to certain exempt income: The exemption concerning dividends obtained from equivalent EU pension funds and the exemption concerning dividends obtained from unit trust institutions.

Income types exempt by virtue of an Agreement to avoid double taxation.
Income deposited for taxpayers when the payment of the tax is accredited.
Capital gains.

However, there is an obligation to withhold tax with respect to:

- Prizes from participation in games, competitions, raffles or random combinations.

- Transfer of real estate assets situated in Spanish territory.

- Income derived from the transfer or reimbursement of stocks or shares representative of capital or assets of unit trust institutions, except those from participation in investment funds and companies regulated by section 49 of the Regulation of Act 35/2003 on unit trust institutions, passed by Royal Decree 1309/2005.

Exoneration of the withholding is not automatic, but rather requires the taxpayer obliged to withhold to accredit the circumstances motivating the application of this measure, without prejudice to the obligation to file a tax return on the part of the withholder.

2.C. Documentation

Taxpayers obliged to withhold will keep the documentation justifying the withholdings available to the tax agency during the prescribed period.

For these purposes, when an amount is withheld due to applying exemptions provided for under Spanish law due to the taxpayer's residence status, it must be accompanied by a residence certificate issued by the tax authorities of their country of residence, justifying this exemption.

When an amount is not withheld due to applying the exemptions of an agreement or is withheld with the limitation on tax set in the agreement, this will be justified by a tax residency certificate issued by the relevant tax authority, which should state expressly that the taxpayer is resident in the sense defined in the agreement. However, when amounts are withheld applying a tax limit established in an Agreement implemented by an Order that establishes the use of a specific form, this must be attached instead of the aforementioned certificate.

Residency certificates as referred to above will be valid for one year from the date of issue. Nevertheless, residence certificates will have unlimited validity when the taxpayer is a foreign state, any political or administrative subdivision or corresponding local organisations of the same.

When no amount is withheld because the tax has been paid, this will be accredited by the tax return corresponding to this income submitted by the taxpayer or representative.

Particular case: Non-resident accounts

For the exclusive purpose of applying the exemption to the obligation for the corresponding withholding of tax from non-resident accounts, the condition of taxpayer of non-resident income tax will be accredited to the appropriate organisation, either by a certificate issued by the Tax Authority of the country of residence or by providing a declaration by the taxpayer of being a tax resident of another State. This declaration must be as per the form that appears in Appendix III of the Order EHA/3202/2008 of 31 October, approving Form 291 (BOE of 10 November).

2.D. Amount of the withholding.

The withholding must be an equivalent amount to the tax owed deriving from the provisions of the tax itself or as established in an agreement.

However, the withholder should not take into account the following expenses or deductions (which are applicable on calculating the tax): Deductible expenses, the liability of the special tax on fixed assets belonging to non-resident organisations and the deduction for donations.

2.E. Obligation to file a return by taxpayers obliged to withhold

In general, withholders must file a tax return and make the corresponding deposit, if applicable, using form 216.

In cases excepted from the obligation to withhold, the withholder, with exceptions, will be obliged to file a negative tax return using form 216.

They are also obliged to submit an annual summary, form 296.

However, withholdings corresponding to income deriving from transfers and reimbursements for shares in the equity capital of Unit Trust Institutions (e.g., investment funds) will be paid in using form 117, and will be included in the annual informative tax return 187.

Meanwhile, the Bank of Spain and registered organisations to which the regulations on financial transactions with foreign countries refer, which have non-resident accounts open in Spain, must file form 291 “Informational tax return for non-resident accounts”, in order to provide the Tax Agency with the relevant information.

3. DECLARING INCOME NOT OBTAINED THROUGH PERMANENT ESTABLISHMENT BY NON-RESIDENTS.

3.A. Obligation to file

Taxpayers will not be obliged to file a tax return corresponding to the income to which tax withholdings have been applied^{^[4]}. Neither will they be obliged to file a tax return for those income types subject to withholding of tax but exempt by virtue of the provisions in the Tax Act or in an applicable double taxation agreement.

In particular, there is still the obligation to declare in the following cases of receiving income:

Income subject to taxation by non-resident income tax but exempt from the obligation to withhold tax and make deposits on account. These include, for example, capital gains derived from the sale of shares.
Income charged from urban real estate assets (only natural persons).
Earnings paid by people who do not hold the condition of being a withholder. For example, income obtained by letting buildings when the lessee is a natural person individual and pays the rent outside the sphere of an economic activity.
Income obtained by transfer of real estate assets.
To request a refund of excess tax withheld in relation to the tax liability.

3.B. Form and period for filing

Form: In the case of income obtained from 1 January 2011, single form 210 will be used, both for declaring income, and for capital gains or income charged from real estate. Income can be declared separately or grouped.

Grouping income: Except for charged income from real estate and income derived from transfers of real estate, in other cases incomes obtained by a single taxpayer in a given period can be grouped, provided they correspond to the same income type, come from the same payer, the same tax rate is applicable to them, and if from assets or rights, they come from the same asset or right. Nevertheless, in the case of income from rented or sublet property not subject to withholdings, accrued from 01 January 2018, they may be grouped with the same requirements except the requirement related to income from a single payer.

The grouping period will be quarterly in the case of self-assessment with taxes owing, or annual if the result is zero charge or refunds due.

Particular case: In the case of real estate transfers, when the real estate that is the object of transfer is shared between a married couple and both partners are not resident, it will be possible to file a single tax return.

Period for filing using form 210: According to the types of income, these will be as follows:

Income from the transfer of real estate: In a period of three months once the period of one month has transpired from the date of conveyance of the property.
Income charged from urban real estate assets: The calendar year following the date of accrual (31 December of each year). In the case of electronic filing, the tax liability can be paid by direct debit from 1 January to 23 December.
Other income:

- Positive self-assessment tax returns (to pay): Tax returns must be filed and paid within the first twenty calendar days of April, July, October and January for income accrued in the quarter prior to these dates. In the case of electronic filing, the tax liability can be paid by direct debit from 1 to 15 April, July, October and January, respectively.

- Zero charge self-assessment: These must be filed between 1 and 20 January of the year following accrual of the income in question.

- Negative self-assessment tax returns (to refund): These can be filed from 1 February of the year following the accrual of the income declared and within a period of four years from the end of the period for filing the return and depositing the withholding. This is applicable to all self-assessed tax returns, irrespective of whether the refund derives from the internal rules of a particular double taxation Agreement, and even if a shorter period is stipulated in the implementing Order of the Agreement. The deadline for filing the self-assessment will be understood to conclude on the date it is filed.

3.C. Documentation

On submitting the self-assessment, in the cases indicated, the following documentation must be attached:

Residence certificate

 Internal exemptions

If the self-assessment form filed applies exemptions provided for under Spanish law due to the taxpayer's residence status, it must be accompanied by a residence certificate issued by the tax authorities of their country of residence, justifying this exemption.

Nevertheless, when applying the exemptions established under article 14.1.k) and 14.1.l) of the Non-Resident Income Tax Act, pension funds or unit trust institutions subject to a specific supervisory system or administrative register, instead of justifying exemption by means of a certificate of residence the following documentation must be submitted:

a) In the case of exemption under article 14.1.k), they must attach a declaration signed by the representative of the pension fund stating their compliance with legal requirements, following the form included under appendix VI of the Order approving form 210.

b) In the case of exemption under article 14.1.l), they must attach a certificate issued by the proper authority from the Member State where the institution is based, stating that said institution complies with the conditions established in Directive 2009/65/EC of the European Parliament and of the Council, of 13 July 2009, on the co-ordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS). The relevant authority will be that designated as per article 97 of the aforecited Directive.

 Exemptions or limit on taxation in an agreement

If applying exemptions or reductions on the taxable amount due to tax limits established in an Agreement, a certificate of tax residence issued by the corresponding tax authority justifying this entitlement must be submitted. Said certificate must expressly state that the taxpayer is a resident under the meaning of the Agreement. However, if the liability is reduced by applying a tax limit established in an Agreement implemented by an Order that establishes the use of a specific form, this must be attached instead of the aforementioned certificate.

 Deductible expenses for taxpayers in the European Union or of the European Economic Area with operative exchange of tax information

When expenses are deducted for the purposes of establishing the taxable base due to the taxpayer being resident in another European Union Member State or of the European Economic Area with operative exchange of tax information, it will be necessary to submit a certificate of residence for tax purposes in the corresponding State issued by the tax authority of said State.

If self-assessment returns are filed by joint and several guarantors who are trustees of securities, they will need to keep residency certificates, forms or returns available to the Tax Agency during the prescribed period.

Residence certificates and the declaration referred to above will be valid for one year from the date of issue. Nevertheless, residence certificates will have unlimited validity when the taxpayer is a foreign state, any political or administrative subdivision or corresponding local organisations of the same.

Proof of withholding

When withholdings and payments on account are deducted from the tax levied, documents proving this must be submitted.

Document accrediting the account for refunds.

If requesting a refund, a document will be attached accrediting the identification and ownership of the account.

Refunds will be paid by bank transfer to the account indicated in the deposit/refund document. The holder of said account may be one of the following:

The party filing the tax return. However, if the tax return is filed by the taxpayers' representative, the refund may only be paid into an account held by the taxpayers' legally authorised representative.
The taxpayer.

If the refund is to be paid into an account held by one of the parties filing the tax return in their capacity as joint and several guarantor, withholder or legally authorised representative, the bank account must be held in Spain. However, if the bank account is held by the taxpayer, it may be opened either in a Spanish bank or, from 1 March 2012, in a foreign bank.

Representative accreditation

When requesting the refund to be paid into an account held by the taxpayer's legal representative, a document accrediting the latter's status as representative must be submitted containing a clause empowering the aforementioned legal representative to receive the refund on behalf of the taxpayer.

3.D. Ways to file using form 210

The form can be filed online or on paper.

ONLINE FILING

The tax return can be filed online with an electronic signature certificate accepted by the Tax Agency. To do so, users must fill out and send the forms available online at the Tax Agency electronic office.

If the self-assessment return is positive (to pay), the payment can be made by direct debit where available, or before sending in the return, contact a tax-collecting bank online, by telephone or in person to make the payment and obtain a CRN (Complete Reference Number), which must be sent along with the tax return.

Collaborating company: The individuals or organisations who are authorised to file their tax returns electronically on behalf of third parties can use this facility for form 210 tax returns. The electronic certificate of the collaborating company will be required.

Power of attorney: By means of the handing over of a power by the grantor in the Tax Agency's offices, an individual or organisation can be given power of attorney for the electronic filing of the tax return forms described in this section. This filing will require the use of the electronic certificate by the attorney.

Self-assessment tax return 210 to pay, with payment by direct debit on a bank account: Except for self-assessment returns corresponding to income from the transmission of real estate, if filing online, payments for tax return form 210 can be made by direct debit, in the following periods:

In general: from 1 to 15 April, July, October or January
In the case of income arising from urban real estate, income type 02: from 1 January to 23 December.

FILING ON PAPER

The return can be filed on paper by filling in and printing the form available at the Tax Agency website (www.agenciatributaria.es).

This will give a self-assessment form, which does not need to be submitted, and examples of the deposit/refund document. The copy for the collaborating organisation/administration of the deposit/refund document will be the one used for filing the return, together with the corresponding documentation.

 Filing from Spain

Depending on the result of the self-assessment, the deposit/refund document and the documentation which has to be attached can be filed at the following places:

Positive self-assessment tax return (to pay): The filing and the deposit can be done in any collaborating tax collecting organisation (bank, savings bank or credit cooperative) sited in Spanish territory.

When the self-assessment must be accompanied by any documentation, this shall be included in an envelope, which can be the general “Help programme” envelope or an ordinary envelope and, once the concept “NON-RESIDENT INCOME TAX” and the reference number of the payment document obtained when printing the selfassessment have been included on the envelope, it shall be delivered to the collaborating organisation, which shall forward it to the Tax Agency, or delivered personally or by registered post to the relevant Tax Agency Office, or dependent Administrations, or to the Large Taxpayers Central Office, or to the relevant Large Companies Management Units, for the self-assessments by taxpayers assigned to them.

Self-assessment to refund or zero charge: This can be submitted in person or by registered post at the relevant Tax Agency Delegation⁷ or dependent offices, at the Income from real estate, income charged from urban buildings, or income derived from the transfer of property assets at the place corresponding to the location of the real estate.

In other cases:

a) If the return is filed by a representative, the tax office corresponding to their tax address.

b) If the return is filed by a Joint and Several Guarantor, the tax office corresponding to their tax address.

c) In the case of self-assessment with request for refund carried out by a subject obliged to withhold, the tax office corresponding to their tax address.

d) If the tax return is filed by the taxpayer, the tax office corresponding to the tax address of their representative. In the absence of a Representative:

1) In the case of income, the Delegation corresponding to the tax address of the payer.

2) In the case of capital gains, if subject to withholding, the Delegation corresponding to the tax address of the party obliged to withhold, and if this is not applicable, the Delegation corresponding to the tax address of the trustee or manager of the assets or rights, or failing this, the Delegation of the Tax Agency in Madrid.

However, the submission will be made to the Large Taxpayers Central Office and the Large Companies Management Units in the case of self-assessments made by parties liable for tax payments registered with them or in the case of self-assessments made by taxpayers and, in the application of the provisions above, the representative, the joint and

Large Taxpayers Central Office, or at the corresponding Large Companies Management Units, by the party liable for the tax payment and affiliated to them.

If the taxpayer carries out the self-assessment and is assigned an identification code on filling in the form at the Tax Agency website and there is also no representative or address located in Spain included in the self-assessment where the notifications may be sent, this will be filed in person or by registered post, at the National Tax Office (Tax Agency. Tax Management Department. Oficina Nacional de Gestión Tributaria. IRNR. Form 210 C/ Lérida 32-34 [Registro General] 28020-Madrid).

 Filing from abroad

Depending on the result of the self-assessment, the return can be presented from abroad as shown below:

Self-assessment form 210, to refund or zero charge. Place and form of filing:

The form may be filed by sending the deposit/refund document generated when filling in the form at the Tax Agency website by registered post, with the documentation required, in an ordinary envelope, with the data in the officially approved envelope format, addressed to the relevant Delegation or Unit (see footnote to the above section).

If the self-assessment is by a taxpayer assigned an identification code after filling in a form and there is also no representative or address located in Spain included in the self-assessment where the notifications may be sent, the envelope should be sent to the National Tax Office (Tax Agency. Tax Management Department. Oficina Nacional de Gestión Tributaria. IRNR form 210. C/ Lérida 32-34 [Registro General] 28020Madrid).

Special procedure for filing self-assessment form 210 with result to pay from abroad by the taxpayer, without electronic certificate:

From 1 March 2011, it will be possible to present a self-assessment tax return and pay the tax liability by bank transfer from a foreign bank, according to the following instructions:

At the Tax Agency Internet portal, www.agenciatributaria.es, fill in form 210 with the relevant information, then print the form together with its payment document and receipt number.

Next, pay the tax return by means of a bank transfer for the corresponding amount, in euros, from a foreign bank account.

The transfer will go to the bank account opened with the Bank of Spain indicated in the electronic address of the Tax Agency when filling in the form.

When making the transfer, the beneficiary must be the reference number of the payment document that was obtained when printing the tax return. This number must be followed by “-AEAT”.

(Beneficiary: 250NNNNNNNNNN-AEAT).

several guarantor or the withholder determines that the responsible party is a party liable for tax payment registered with that Delegation or Units.

Also, in the “Concepto” (Item) field include the following data, written without spaces and in this order (the length in characters of each is given in brackets; numbers should be completed by zeroes to the left if necessary):

NIF (9), Modelo (3), Ejercicio (2), Anagrama (4), Periodo (2)

Where NIF is the 9 digit tax identification number assigned to the taxpayer in Spain, or if this is not available when filling in the form, the identification code issued when filling in the form, which will be valid only for the form filing procedure. The NIF assigned in Spain, or failing that, the identification number assigned, must be used in the future when filing tax returns. Modelo (form) will always be 210. Ejercicio (year) will be the last 2 digits of the fiscal year. Anagrama is used only for natural persons (private individuals). Organisations will enter the word "JURI". The instructions obtained through the printing service will indicate the specific content of the field “Concepto”.

(Example of Concepto: XXXXXXXXX21011JURI0A)

Once payment and the details of the transfer have been received, these are linked to the corresponding tax return by means of a receipt number.

Any documentation required will be sent together with the copy for the collaborating organisation/administration of the deposit/refund document, in an ordinary envelope addressed to the National Tax Office. This envelope will state the number of the self-assessment form (form 210), and the name and address of the organisation (Tax Agency. Tax Management Department. Oficina Nacional de Gestión Tributaria. IRNR Form 210 C/ Lérida 32-34 [Registro General] 28020-Madrid)

4. SPECIAL TAX ON REAL ESTATE ASSETS OF NONRESIDENT ORGANISATIONS

Type of tax:

a) Special tax accrued until 31 December 2012.

In general, non-resident organisations, who are proprietors or have in Spain, in any capacity, real estate assets or rights of enjoyment over real estate assets, are subject to pay tax by non-resident income tax by a Special Tax.

However, the Special Tax will not be required of:

1) States and foreign public institutions and international organisations (in this case they are relieved of the obligation of filing the Special Tax return).

2) Organisations with the right to the application of an Agreement to avoid double taxation that contains a clause for the exchange of information in such terms and with the requirements of section 42 of the Consolidated Text of the Non-resident Income Tax Act.

3) Organisations which carry out in Spain, in a continuous or habitual way, economic operations other than simple tenancy or renting of buildings in the terms of section 20.2 of the Nonresident income tax regulation.

4) Companies listed in the officially recognised secondary securities markets. This clause will also apply when the property is held indirectly through an organisation with the right to apply an Agreement to avoid double taxation with an information exchange clause.

5) Non-profit charity or cultural organisations under the terms of section 42 of the Consolidated Text of the Non-resident income tax Act.

b) Special tax accrued from 1 January 2013.

Organisations resident in a country or territory considered to be a tax haven (Appendix V), which own or are holders in Spain, by any property, real estate or rights of use or enjoyment of such assets, will be subject to taxation through a special tax.

However, the Special Tax will not be required of:

1) Foreign States, foreign public institutions and international organisations.

2) Organisations which continuously or habitually carry out economic activities in Spain other than simple ownership or leasing of a building.

3) Companies listed in the officially recognised secondary securities markets.

Taxable base:The taxable base will normally be the assessed value (valor catastral) of the real estate assets.

Tax rate:3%.

Deductibility of the tax:The charge arising from the Special Tax will take into consideration deductible expenses for the determination of the taxable base for non-resident income tax.

Form:Form 213 will be used.

Filing period: The filing period for this tax return is the month of January following the date of accrual of the Special Tax, which is 31 December of each year.

If filing online a self-assessment tax return to pay, the payment can be made by direct debit from 1 to 25 January.

Means of filing: The form can be filed online with the electronic signature certificate accepted by the Tax Agency, or on paper by filling in and printing the form at the Tax Agency website.

The self-assessment form can be obtained in paper format by filling in and printing the form at the Tax Agency website (www.agenciatributaria.es). The copy for the collaborating organisation/administration of the deposit/refund document will be the one used for filing the return, together with the corresponding documentation.

Place for presenting form 213 in paper format:

Result of the tax return	Where to file the return
To deposit	The filing and the deposit can be done in any collaborating tax collecting organisation (bank, savings bank or credit co-operative) sited in Spanish territory.
Zero tax payable	In these cases, the tax return will be filed in the Tax Agency Office in whose territorial area the real estate is located, by submission in person or by registered post.

5. SPECIAL TAX ON PRIZES FROM CERTAIN LOTTERIES AND BETS.

Type of tax:

Effective from 1 January 2013, prizes from the lotteries of the State, Autonomous Regions, National Organisation for the Blind and Spanish Red Cross will be subject to non-resident income tax through a special tax.

Prizes from draws held before 1 January 2013 will not be subject to this tax.

However, the special tax will not be applicable to prizes of €2,500 or less^{^[5]}

Prizes totalling more than €2,500 will be subject to taxation on the part of the prize exceeding that amount.

If the lottery tenth share, fraction or coupon, or the bet placed, should be less than 0.50 euros, the maximum exempt amount will be reduced proportionately.

If the prize should be shared, the exempt amount will be distributed between the co-owners according to their respective shares.

Taxable base:

The taxable base will consist of the amount of the prize which exceeds the exempt amount.

If the prize should be shared, the taxable base will be distributed between the co-owners according to their respective shares.

Accrual:

The tax will be accrued at the time when the prize is paid.

Withholding or on-account payment:

Prizes subject to the special tax, even if exempt by virtue of the rulings of any applicable agreement to avoid double taxation, will be subject to withholding or on-account payment.

The base for withholding will be determined by the amount of the taxable base of the special tax.

The percentage withheld or paid on-account will be 20%.

The withholdings will be deposited using form 230 and will be included on the annual informative tax return, form 270

Filing the special tax return:

The winners of prizes subject to the special tax must file a return for this tax (form 136).

However, there is no obligation to submit this tax return when the prize won is less than the exempt amount, or the relevant withholding or on-account payment set out in the above section has already been made.

When amounts have been paid to the Treasury or there have been withholdings for this special tax, of amounts higher than those deriving from the application of an agreement to avoid double taxation (in most cases due to paying tax on these prizes exclusively in the country of residence), this application and the consequent refund can be requested, by filing self-assessment form 210 on the form, place, deadlines and with the established documentation for this self-assessed tax return (see section 5).

In the sphere of non-resident income tax, prizes won by taxpayers without there being permanent establishment may only be taxed through this special tax.

6. OPTIONAL REGIMES

6.A. Workers who move to Spanish territory

Individuals who acquire their tax residence in Spain as a consequence of moving to Spanish territory, can opt to be taxed according to non-resident income tax, maintaining their condition as Income Tax payers, for the period during which they change their residence and during the 5 following tax periods, provided they comply with the following conditions:

a) UNTIL 31 DECEMBER 2014:

They have not been residents in Spain during the 10 years previous to their move to Spanish territory.
That their move to Spanish territory is a consequence of a work contract.
That the work is performed effectively in Spain.
That the work they perform is for a company or organisation resident in Spain or for a permanent establishment situated in Spain of a non-resident organisation.
That the earnings for work arising from the work relationship are not exempt from taxation by the non-resident income tax.
Forecast tax payments arising from the work contract in each of the tax periods in which this special system is applied should not exceed €600,000 a year (this condition applies only to taxpayers displaced to Spanish territory from 1 January 2010).
The taxpayer does not earn income classified as obtained through a permanent establishment in Spanish territory.

b) FROM 1 JANUARY 2015:

They have not been resident in Spain during the ten tax years before the year in which they moved to Spanish territory.
The move to Spanish territory was due to one of the following circumstances:

As the consequence of a job contract, except for the special employment regime of professional sportsmen and sportswomen, governed by Royal Decree 1006/1985, of 26 June.

This condition will be understood to be met when an employment relationship begins, which may be ordinary or special, other than that indicated above, or statutory with an employer in Spain, or when the move is required by the employer, who has provided a relocation agreement letter.

Due to becoming the administrator of a body in which they hold no shares, or if they do, where their holding does not qualify them as a related party in the terms of Article 18 of the Corporation Tax Act.

They do not earn income classified as obtained through a permanent establishment in Spanish territory.

Taxpayers choosing this option are not classified as residents for the purposes of applying a double taxation agreement, as they are subject to taxation only for the income they obtain from sources located in Spain.

Joining, declining or exclusion from the special regime is done using Form 149. The documentation described in section 119.1 of the Income Tax Regulation must be attached to the notification of joining.

Contributors choosing the Special Regime must file a special IRPF return using form 151, adapted to the content of the regime in its current version after 1 January 2015.

However, taxpayers who moved to Spanish territory before 1 January 2015 can opt to apply the special regime in the version in force up to 31 December 2014, applying the types of tax charges set out in the regulations on Non-Resident Income Tax in force at the latter date. This option should be chosen in the tax return corresponding to the tax year 2015 and maintained until the special regime is no longer applied. To choose this, taxpayers simply file their tax returns for 2015 using form 150 instead of the new form 151.

Therefore, for a new tax period, there will be two different tax return forms: form 151, for selfsettlement of taxes in accordance with the regulations in force from 1 January 2015, and form 150, to be used by taxpayers who have opted to remain under the regime according to the regulations in force up to 31 December 2014, until this regime ends.

Withholdings and interim payments (new regime in force from 1 January 2015)

Withholdings and interim personal income tax (IRPF) payments will follow the regulations for NonResidents' Income Tax.

However, the percentage to be withheld or of the interim payment for income from work will be 24%. When the payments made by a single payer for income from work during the natural year exceed €600,000, the withholding percentage applicable to the excess will be 45% (during the 2015 tax period it will be 47%).

6.B. Taxpayers resident in other Member States of the European Union (EU) or of the European Economic area with operative exchange of tax information.

Payers of Non-resident Income Tax (IRNR):

That are natural persons.
They must accredit their residence in other Member States of the EU (Appendix VI), except residents in countries or territories classified by law as tax havens (Appendix V) or, from 1 January 2015, of the European Economic area with operative exchange of tax information (Appendix VI).
That provide proof that at least 75 percent of all their income in the tax period is formed by the sum of income from work and from economic activities earned in Spain during this period, or, from 1 January 2015, they provide proof that the income obtained over the year in Spain was less than 90% of the personal and family minimum that would have been applicable to them, according to their personal and family circumstances, if they had been resident in Spain and the income obtained outside Spain had also been below that minimum.  When tax has been effectively paid on this income through the IRNR.

may request the application of this optional regime, the purpose of which is to calculate their tax liability in Spain according to the Income Tax rules, but without losing their status as nonresident income taxpayers.

The Order HAP/2274/2015 of 19 November (BOE of 24 November) approved the request form for the application of this optional regime and determined the place and the time period of its filing.

Once the request has been submitted and proof has been provided of compliance with the conditions governing its application, the Tax Administration will, take into account the totality of income obtained by the taxpayer in the tax period and their personal and family circumstances and following the calculation scheme used for Personal Income Tax, it will determine the corresponding average tax rate.

The average tax rate will be applied over that part of the taxable base corresponding to income obtained in Spanish territory.

If the result of this procedure is an amount lower than the quantity paid as a non-resident income taxpayer during the tax period, then the excess will be refunded.

7. SPECIAL PROCEDURE TO DETERMINE THE TAX WITHHELD ON WORK INCOME IN THE CASE OF CHANGE OF RESIDENCE

This is a voluntary procedure that can be used by employed workers, the purpose of which is to anticipate the effects of the change of residence in the tax withheld on earnings from work.

Taxpayers must be residents or with a permanent establishment in Spain.

7.A. Workers who move to Spanish territory.

Employed workers who do not pay Personal Income Tax, but who will acquire this status as a consequence of moving to Spanish territory can notify the Tax Administration of this circumstance by using Notification Form 147.

The Tax Agency will issue workers with an identification document to be delivered to the payer of the remuneration, in order for them to withhold tax according to Personal Income Tax (IRPF) regulations from the date indicated.

To apply this procedure the existence of objective data must be proven in the employment relationship that estimate, as a consequence of the employment, that the worker will stay in Spanish territory for more than 183 days in the calendar year in which the move took place, or alternatively, in the following calendar year.

For this purpose, the communication form will be accompanied by a supporting document from the payer of the remuneration statingthe recognition of the employment relationship with the worker, the date on which work began in Spanish territory, the workplace and its address, the length of the contract and the intention of the payer that the worker will carry out work in Spanish territory for a minimum period of over 183 days during the calendar year in which the date of commencement of the work falls, or, alternatively, that this minimum period of stay will take place during the following calendar year.

Where to file the return: In the Administration or Branch in whose territorial area the home address is located in Spanish territory at the time of filing the return. If this cannot be determined, the workplace location will be used. Failing this last criterion, the tax address of the payer of the remuneration will be used.

Filing period: From 30 days prior to the date of entry in Spanish territory notified and up to 183 days after the time of the move, or up to 30 June of the following year, if the minimum period of stay required must take place in this year.

7.B. Workers who move abroad

Employed workers who do not pay non-resident income tax, but who will acquire this status by being moved abroad by their employer, can notify the Tax Agency by using Notification Form 247.

The Tax Agency will issue workers with a document to give their employer in order for the latter to withhold tax for IRNR (Non-resident income tax), from the date indicated in the document.

The effects of the document will be extended, in terms of the practice of withholding tax for Nonresident Income Tax, for a maximum of two calendar years, the year of the move and the following year, or if it is not applicable to calculate the year of the move, the two years immediately following it.

The use of this procedure will not exonerate the worker from accrediting their new tax residence to the Tax Administration.

To apply this procedure, the existence of objective data must be proven in the employment relation that show, as a consequence of the employment in another country, that the worker will stay in that country for more than 183 days in the calendar year in which the move took place, or alternatively, in the following calendar year.

The accreditation will be carried out using a supporting document from the payer of the remuneration that statesthe recognition of the employment relationship with the worker, the country or territory to which the move is made, the length of the contract, the date on which work commences in the other country, the length of the stay and the estimated date on which the stay is due to end.

Where to file: In the Administration or Branch corresponding to the tax address before the move.

Filing period:From 30 days before the notified date of leaving Spanish territory and, at most, up to the end of the period in which it is estimated that the effects of the documents issued by the Tax Agency are applicable.

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TAXATION OF THE MOST COMMON INCOME TYPES OBTAINED IN SPAIN BY NON-RESIDENT TAXPAYERS

1.A. Income from economic activity:

1.A.1. INCOME FROM ECONOMIC ACTIVITY OBTAINED THROUGH PERMANENT ESTABLISHMENT

INTERNAL REGULATIONS

AGREEMENT

TAXATION

Estimated outgoings and attributed income from the internal operations of a permanent establishment.

Tax Rate

Deductions and refunds

1.A.2. INCOME FROM ECONOMIC ACTIVITY OBTAINED WITHOUT PERMANENT ESTABLISHMENT

INTERNAL REGULATIONS

AGREEMENT

TAXATION

1.B. Other income

1.B.1. WORK INCOME

INTERNAL REGULATIONS

AGREEMENT

TAXATION

1.B.2. PENSIONS

INTERNAL REGULATIONS

AGREEMENT

TAXATION

1.B.3. MANAGERIAL PAYMENTS

INTERNAL REGULATIONS

AGREEMENT

TAXATION

1.B.4. INCOME FROM LIQUID CAPITAL (DIVIDENDS, INTEREST, ROYALTIES)

INTERNAL REGULATIONS

AGREEMENT

TAXATION

1.B.5. EARNINGS FROM REAL ESTATE

INTERNAL REGULATIONS

AGREEMENT

TAXATION

1.C. Income charged from urban real estate assets

INTERNAL REGULATIONS

AGREEMENT

TAXATION

1.D. Capital gains.

1.D.1. CAPITAL GAINS ARISING FROM THE SALE OF BUILDINGS

INTERNAL REGULATIONS

AGREEMENT

TAXATION

1.D.2. OTHER CAPITAL GAINS

INTERNAL REGULATIONS

AGREEMENT

TAXATION

2. WITHHOLDING ON INCOME NOT OBTAINED THROUGH PERMANENT ESTABLISHMENT

2.A. Taxpayers obliged to withhold tax

2.B. Income types subject to withholding of tax.

2.C. Documentation

2.D. Amount of the withholding.

2.E. Obligation to file a return by taxpayers obliged to withhold

3. DECLARING INCOME NOT OBTAINED THROUGH PERMANENT ESTABLISHMENT BY NON-RESIDENTS.

3.A. Obligation to file

3.B. Form and period for filing

3.C. Documentation

3.D. Ways to file using form 210

4. SPECIAL TAX ON REAL ESTATE ASSETS OF NONRESIDENT ORGANISATIONS

5. SPECIAL TAX ON PRIZES FROM CERTAIN LOTTERIES AND BETS.

6. OPTIONAL REGIMES

6.A. Workers who move to Spanish territory

6.B. Taxpayers resident in other Member States of the European Union (EU) or of the European Economic area with operative exchange of tax information.

7. SPECIAL PROCEDURE TO DETERMINE THE TAX WITHHELD ON WORK INCOME IN THE CASE OF CHANGE OF RESIDENCE

7.A. Workers who move to Spanish territory.

7.B. Workers who move abroad

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