Individuals who do not spend more than 183 days during a calendar year in Spain are not considered tax residents in Spain and are taxed only on their Spanish source income (1.1.1) and assets at a flat rate of 24%.
The tax rate for residents of other EU or EEA member states with which there is an effective exchange of tax information is 19%. In the case of investment income, the tax rate is 19%.
Non-residents do not have any allowable deductions
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Web page updated on 17 Mar 2025 15:37