If you are wondering how to make the income tax return being a non-resident, the answer is simple. It is how to make the income tax return, only that if you are a non-resident it requires special attention.
First of all, because you have to define what is meant by non-resident and therefore it corresponds to a specific declaration. That is, the Non-Resident Income Tax (IRNR). This is the IRPF for these.
In addition, we have already published that this is one of the different taxes to which a non-resident in Spain is obliged.
Income tax return for a non-resident
We are going to see the three fundamental questions, who are non-residents, how they are taxed and how the declaration is made.
Who are considered non-residents?
Individuals who are not resident in our country but who obtain income in Spanish territory. And who, therefore, are obliged to declare them through the IRNR.
We can define it as opposed to those who are. That is to say, those who do not meet any of the following characteristics, which are those that define those who are residents:
- Having stayed in Spanish territory for more than 183 days during a calendar year. As it may be the case that the taxpayer has his tax residence in another country, sporadic absences are computed. And, if it is a tax haven, the tax authorities may require proof of residence in that place for 132 days in the calendar year.
- To have economic interests, the base of your activities or the main nucleus in Spain, directly or indirectly.
- That your spouse resides in Spain together with the minor children, as long as the spouse is not legally separated.
It is necessary to emphasize that, if the country of fiscal residence is what is considered a fiscal paradise, the Treasury can demand a proof of permanence in this place for 132 days in the calendar year. But, in addition, even if you prove your tax residence in a place qualified as a tax haven, if you are an individual with Spanish nationality, you are still a resident in Spain for the Treasury. Therefore, you are obliged to pay personal income tax. This rule applies in the tax period in which the change of residence takes place and during the following four tax periods.
How do non-residents pay income tax?
First of all, it must be understood that the IRNR can vary from one taxpayer to another. In addition, this taxation is regulated by RD 1776/2004, and by RDL 5/2004.
This is because if you are a non-resident, the percentage that will correspond to you depends both on the income you have obtained and on your activity.
It can go from 2% of the income from work, up to 35% if it is income from a business.
Secondly, there is the case of residents in Spain, but who are subject to IRNR instead of IRPF. This applies to foreigners with diplomatic, consular or similar missions. But also to those who have recently arrived in Spain and it is their first fiscal year.
How to make the IRNR tax return?
If you are going to make the income tax return and you are a non-resident person you can do it online.
Through the website of the Spanish Tax Administration Agency (AEAT). But for this, you must have an electronic certificate, electronic ID or Cl@ve.
As with all tax returns, the when is a critical factor that you must also keep an eye on when filing the non-resident income tax return.
As there are different models, depending on the characteristics of each case, there are also different dates.
But you can also turn to experts in the field to help you with your tax return. We will be happy to help you.