Non-tax resident tax return

At Muñoz-Zurita we have highly qualified tax advisors to assist in the preparation of non-tax resident tax returns.

Those who must mandatorily pay the Non-Resident Income Tax (IRNR) are individuals and entities which, despite not residing in Spanish territory, have obtained income in Spain.

The IRNR is governed by Royal Legislative Decree 5/2004, of March 5, which approves the consolidated text of the Non-Resident Income Tax Law, and Royal Decree 1776/2004, of July 30, which approves the IRNR regulation.

Muñoz-Zurita brings more than 45 years of experience in tax advice. Our professionals provide specialized advice to non-tax residents who are required to pay taxes.

Non-resident natural persons in Spain will have to file the IRNR if they have obtained the following income in the country:

• Income from activities conducted in Spanish territory, including business ventures.
• Work income if derived from an activity conducted in Spain.
• Real estate returns in Spain.
• Capital gains deriving from securities issued by persons or entities residing in Spain.
• Pensions and benefits received from the State while not being a resident in Spain.
• Dividends and returns linked to participation in Spanish entities.
• Remuneration of administrators and members of the boards of directors of Spanish entities.
• Fees paid by people residing in Spain.

Muñoz-Zurita brings the best tax advisors in the country. Be sure to contact us if you want our professionals to prepare your non-resident tax return. We achieve savings in more than 80% of IRNR tax returns. More than 40,000 income statements attest to it! Come see us, we are waiting for you!