Personal income tax
NON-Residents’ Income Tax
If you need to file your income tax return, and you are a foreigner NOT residing in Spain, we explain everything you need to know here.
Your income tax return online, by phone or in person. We make it easy.
Advisors specializing in Non-Resident Foreigners Income and Non-Resident Wealth Tax in Barcelona.

We are a social collaborator of the Spanish Tax Agency.
We receive updated communications and corresponding tax documents to help you comply with your tax obligations related to VAT and income tax.
Spanish taxes for NON-Residents
Frequently asked questions
This is a tax levied on income obtained in Spanish territory by individuals and entities that do not reside here.
You are taxed differently if you are a tax resident in Spain, or if you are considered a non-resident foreigner.
If you are considered a tax resident in Spain, you will be taxed here for your worldwide income. On the other hand, if you are considered a non-resident foreigner, you will only be taxed in Spain for the income and yields obtained in Spanish territory.
The requirements foreseen in the Law for a foreigner to be obliged to pay taxes and file a tax return in Spain are as follows:
- Stay in Spain for more than 183 days in the calendar year (the equivalent of 6 months). To determine this period of stay, sporadic absences will be calculated.
- The main economic activity is located directly or indirectly in Spain. Unless otherwise approved.
- That the spouse is not legally separated and the minor children reside in Spain.
- Diplomats, consular members, and Spanish officials abroad are subject to special conditions and are considered to be tax residents in Spain.
Below, we analyze some examples in which the tax is payable by non-residents and is necessary to be taxed.
The wealth tax is levied on the net worth of individuals. The net worth is the set of goods and rights of economic content to which it is the holder, with deduction of the charges and encumbrances that diminish its value, as well as of the debts and personal obligations to which it must respond.
Individuals resident in Spanish territory are subject to the tax “by personal obligation”. On the other hand, non-resident companies are subject to the tax “by real obligation”.
Wealth tax is payable on the total net worth regardless of where the assets are located, or the rights are exercised (called worldwide wealth).
Normatively, an exempt minimum of 700,000 euros is established, applicable to non-residents subject to a real obligation to contribute.
Wealth tax is accrued on December 31 of each year and will affect the assets owned on the date of accrual.
When determining the taxation for such a tax, it will also be necessary to take into account certain applicable exemptions, such as the applicability of double taxation agreements between countries, as well as the specialties provided for in the different regulations.
At JDV Asesores we are specialists in wealth tax for non-residents. Get advice and obtain the maximum tax benefit, taking into account your particular circumstances.
The state scale of taxation is as follows:
Tax Basis | Fee | Remaining Tax Basis | Tax rate Percentage |
0,00 | 0,00 | 167,129.45 | 0,2 |
167,129.45 | 334,26 | 167,123,43 | 0,3 |
334,252.88 | 835,63 | 334,246,87 | 0,5 |
668,499.75 | 2,506,86 | 668,499,76 | 0,9 |
1.336,999.51 | 8,523,36 | 1.336,999,50 | 1,3 |
2.673,999.01 | 25,904,35 | 2.673,999,02 | 1,7 |
5.347,998.03 | 71,362,33 | 5.347,998,03 | 2,1 |
10.695,996.06 | 183,670,29 | And up | 3,5 |
Why choose JDV Asesores?
- Your tax return is made and filed by a tax advisor specialized in NON-resident foreigners
- Online, by phone, or in person: we are located in Barcelona. But we understand that our clients' time is important. That is why we provide our clients with the possibility of meeting in person, online, or even by telephone.
- Save time and money: we take care of all the paperwork. You don't have to worry about anything else.
- No errors and maximum accuracy: if you file your tax form with any errors, the Spanish Tax Agency will sanction you. Work with us, get advice from a tax advisor, and there will be no errors or financial penalties.
- Fair and personalized prices: each declaration has its particularities, taking into account the personal circumstances of each person. Contact us, and we will provide you with a non-binding estimate.
How do we work?
- We provide you with a non-binding estimate.
- We arrange a face-to-face, telephone or video call meeting.
- We assign you a tax advisor who will request all the necessary documentation.
- We apply all deductions according to your particular circumstances
- We will send you a draft of your income tax return (IRPF).
- We will file your income tax return for you.
NON-Residents tax Spain
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