TAILIEUCHUNG - Taxation of Non-residents in Spain: Non-Resident Income Tax

One of the most spectacular population movements, which still affects the modern world, was the transatlantic slave trade from the mid- sixteenth century to the 1820s. The forced and violent transfer of millions of Africans has had an important impact on the composition of the American population. Towards 1818 almost half the Brazilian population (4 million inhabitants) was composed of slaves. Today it is estimated that some 40 million people in the Americas and the Caribbean are descended from African slaves (Stalker 2007). Europe has traditionally been a source of overseas migrants, with over 60 million people leaving the continent from 1820 to 1914. 2 The last two centuries experienced two main waves of European migration. The first. | Taxation of Non-residents in Spain Non-Resident Income Tax Agencia Tributaria CONTENTS 1. RESIDENCE 5 @ Individuals. @ Bodies corporate. O Optional system for individuals who acquire tax residence in Spain because they have moved to Spain as a result of an employment contract. 2. INCOME OBTAINED IN SPAIN AND EXEMPTIONS_ 8 @ Income obtained in Spain. @ Exemptions. 3. INCOME OBTAINED THROUGH A PERMANENT ESTABLISHMENT 11 @ Definition of permanent establishment. O Tax base tax rate deductions tax period tax due and complementary taxation. @ Withholdings advance tax payments and partial payments. Tax Return. 4. INCOME NOT OBTAINED THROUGH A PERMANENT ESTABLISHMENT__ 13 @ Tax base tax rate and deductions. O Methods of filing tax returns on non-residents income not obtained through an EP. @ Taxation of the most usual kinds of income obtained by non-resident taxpayers without an EP Income from employment. Income from economic activities. Income from real-estate property. Income from dividends and interest. Pensions. Capital gains from the sale of real-estate property. 5. SPECIAL TAX RATE ON REAL-ESTATE PROPERTY OF NON-RESIDENT BODIES CORPORATE 20 6. DOUBLE-TAXATION AGREEMENTS__ 21 7. OTHER INTERVENING PARTIES 23 @ The representative. @ Parties that are jointly and severally liable. @ The withholding party. 8. SPECIAL PROCEDURE FOR DETERMINING INCOME-TAX WITHHOLDINGS WHEN CHANGING COUNTRY OF RESIDENCE 25 Appendix I. Countries with double-taxation agreements with Spain 26 Appendix II. Applicable tax rates in double-taxation agreements__ 28 Appendix havens 29 Appendix IV. .

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