- Monday - Friday 8:00 - 15:00
- C/ Agustina de Aragón 31 Local 8, esc C. Granada
- 958 265 393
The IRPF (Personal Income Tax) is the tax on the income of individuals, also known as income tax.
All individuals who, according to the law, are required to file this tax return must do so by June 30th of the year following the year in which the income was earned.
If during the year there has been the sale of a property, foreign income, stock market transactions, and other cases where, in general, the taxpayer is obliged to file a tax return.
A tax audit is the procedure initiated by the Tax Agency to verify that the data provided in the income tax return is correct. Normally, a request will be received asking for information and documentation to be submitted by the taxpayer; failure to do so may result in a penalty.
A period for submitting arguments is then granted, during which the taxpayer may defend their position.
If the arguments are not accepted by the Tax Agency, the taxpayer can file an appeal for reconsideration.
After this, there are other types of appeals that can be filed.
Non-residents must pay the Non-Residents Income Tax (IRNR), which applies to income earned without a permanent establishment in Spain. However, they must also consider other taxes such as:
For both foreign and Spanish nationals who are not residents in Spain, a tax rate of 24% applies to income from countries outside the European Union (EU). This percentage is reduced to 19% for individuals from EU member states. This rule primarily applies to non-residents with assets in Spain.
The most common cases are those related to owning real estate in Spain, where the ownership or rental of a property is considered taxable under Spanish tax law. Non-residents must also pay taxes on any capital gains obtained from the sale of a property located in Spain.
Foreigners residing in Spain will be taxed under the IRPF and on all income earned during the year, regardless of its origin.
