IRNR (Non-Resident Income Tax)

The IRNR is Spain's Non-Resident Income Tax, paid by individuals and entities that are not tax resident in Spain but earn income here: rent, one-off work, dividends, or other Spanish-source income. The general rate is 24%, reduced to 19% for residents of another EU country or of the European Economic Area with tax information exchange.

If the double taxation treaty between Spain and your country of residence says otherwise, the treaty prevails over these rates. The usual IRNR self-assessment form is Modelo 210.

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Ley Beckham (Beckham Law, special inpatriate tax regime)

Modelo 210 (non-resident income tax return)

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