{"id":18589,"date":"2016-12-24T10:51:57","date_gmt":"2016-12-24T09:51:57","guid":{"rendered":"http:\/\/api2.inmocosta.com\/?p=18589"},"modified":"2018-06-29T11:37:16","modified_gmt":"2018-06-29T10:37:16","slug":"non-resident-taxation","status":"publish","type":"post","link":"https:\/\/inmocosta.com\/en\/non-resident-taxation\/","title":{"rendered":"Non Resident Taxation &#8211; Inmocosta API Advice"},"content":{"rendered":"<h1><span id=\"result_box\" lang=\"en\" xml:lang=\"en\">TAXATION OF PERSONS NOT RESIDENT IN SPAIN<\/span><\/h1>\n<div id=\"images-holder\"><\/div>\n<p class=\"textblaumari\"><span id=\"result_box2\" lang=\"en\" xml:lang=\"en\">Taxation of non-resident individuals (without permanent) in Spain in relation to income and gains from the ownership and transfer of real estate in Spain.<\/span><\/p>\n<p class=\"textblaumari\"><strong><span id=\"result_box3\" lang=\"en\" xml:lang=\"en\">CONCEPT OF NON-RESIDENT. INCOME obtained in Spain<\/span><\/strong><\/p>\n<p><span id=\"result_box4\" lang=\"en\" xml:lang=\"en\">The legislation does not define a non-resident as referred in the case of individuals in Article 9 of Law 35\/2006 of 28 November, regulating income tax for residents who states the following,<\/span><\/p>\n<p>An individual resident in Spain when either of the following circumstances:<\/p>\n<p>a) is more than 183 days during the calendar year in Spain. To determine the period of stay in Spain sporadic absences will be counted, unless the taxpayer demonstrates its tax residence in another country.<br \/>\nIn the case of countries or territories considered tax haven tax administration may be required to prove the remaining 183 days in this calendar year.<\/p>\n<p>b) that lie at the core or Spain based its activities or financial interests, directly or indirectly.<br \/>\nIt is presumed, unless evidence to the contrary, that the taxpayer has his habitual residence in Spain when, according to the above criteria, usually reside in Spain not legally separated spouse and dependent minor children of the taxpayer.<\/p>\n<p>Conversely, an individual shall be considered non-resident in Spain when not met any of the previously mentioned.<\/p>\n<p>An individual is a resident or nonresident for the entire calendar year since the change of residence does not interrupt the tax period.<\/p>\n<p>The IRPF are liable to persons who are not residents who obtain income in Spain.<\/p>\n<p class=\"textblaumari\"><span id=\"result_box5\" lang=\"en\" xml:lang=\"en\">In principle, income derived from real estate located in Spain and the increases in wealth derived from the transfer of real property located in Spain are considered earned in Spain.<\/span><\/p>\n<p>A person who is not resident for tax purposes in Spain and is the owner of any property situated in urban country, shall be subject to:<\/p>\n<p>L&#8217;Impost-Income Non-resident, regulated by Royal Decree Law 5\/2004, of March 5.<\/p>\n<p>L&#8217;Impost-on Heritage for real obligation, regulated by Law 19\/1991 of 6 June. It should be noted that from 1-1-2008, the Wealth Tax has been subsidized 100% by the third article of the Law 4\/2008 of 23 December, amending Article 33 Law 19\/1991, and subsequently recovered temporalemt for the years 2011 and 2012 through RD 13\/2011 of 16 September.<\/p>\n<p>A tribute-local, the Property Tax.<\/p>\n<p class=\"textblaumari\"><span id=\"result_box6\" lang=\"en\" xml:lang=\"en\"><strong>TAX IDENTIFICATION NUMBER (N.I.E.)<\/strong><\/span><\/p>\n<p>In Spain, each person is assigned a tax identification number that must appear on tax returns and in communications directed to the Tax Authorities. In general, when dealing with people of Spanish nationality, the NIF is the number of their National Identity Document (DNI) and, in the case of foreign nationals, the NIF is the personal identification number of Foreigners (NIE) is obtained at the Police Department or the Spanish Embassy or Consulate in the country of origin or residence.<\/p>\n<p><span id=\"result_box7\" lang=\"en\" xml:lang=\"en\"><strong>REPRESENTATIVE<\/strong><\/span><\/p>\n<p>With respect to individuals, there is an obligation to appoint representative in the following cases:<\/p>\n<p>a) When it has a permanent establishment in Spain<\/p>\n<p>b) In general, when carried out in Spain or activitas econ\u00f2miaues without permanent operations, provided that the tax base is the difference between income and expenses of personnel, supplies and Supply.<\/p>\n<p>c) due to the amount and characteristics of the income from Spain, as required by the tax authorities.<\/p>\n<p class=\"textblaumari\"><span id=\"result_box8\" lang=\"en\" xml:lang=\"en\"><span title=\"DETERMINACI\u00d3 DE LA BASE IMPOSABLE, TIPUS DE GRAVAMEN\">Determination of the tax base, tax rate<\/span><\/span><\/p>\n<p><span title=\"Base imposable.\">Taxable income.<br \/>\n<\/span><span title=\"Amb car\u00e0cter general, la base imposable corresponent als rendiments ser\u00e0 la quantia \u00edntegra reportada sense deducci\u00f3 de cap despesa.\">In general, the taxable income for the full amount will be reported without deducting any expenses. <\/span><span title=\"En els guanys patrimonials, vindr\u00e0 determinada per la difer\u00e8ncia entre el valor de transmissi\u00f3 i el valor d'adquisici\u00f3 degudament actualitzat.\">On capital gains, determined by the difference between the transfer value and the acquisition value properly updated.<\/span><\/p>\n<p><span title=\"Tipus de gravamen.\">Tax rate.<br \/>\n<\/span><span title=\"Els tipus impositius previstos en la normativa interna espanyola aplicables a rendiments i increments procedents de la propietat o transmissi\u00f3 de b\u00e9ns immobles s\u00f3n les seg\u00fcents:\">Tax rates expected to apply to Spanish domestic legislation and increased yields from the property or conveyances are:<\/span><\/p>\n<p><span title=\"a) Amb car\u00e0cter general, 24'75% pel per\u00edode compr\u00e9s entre 1-1-2012 i 31-12-2013.\">a) In general, 24&#8217;75% for period between 1-1-2012 and 31-12-2013. <\/span><span title=\"(anteriorment era del 24%).\">(Previously 24%).<\/span><\/p>\n<p><span title=\"b) Si es tracta de guanys patrimonials, 21% pel per\u00edode compr\u00e9s entre 1-1-2012 i 31-12-2013.\">b) In the case of capital gains, 21% for the period between 1-1-2012 and 31-12-2013. <\/span><span title=\"(anteriorment era del 19%).\">(Previously 19%).<\/span><\/p>\n<p><span title=\"La meritaci\u00f3 del impost es produeix en el moment en que s'ent\u00e9n obtinguda la renta, i el principi general \u00e9s el de la exigibilitat.\">The payment of tax comes at a time when understood from the lava, and the general principle is that of enforceability. <\/span><span title=\"Quan es tracti de rendiments de b\u00e9ns immobles d'\u00fas propi, les rendes imputades es meriten l'\u00faltim dia de l'any natural.\">When it comes to performance of real estate for own use, imputed income is accrued on the last day of the calendar year. <\/span><span title=\"En el cas d'increments de guanys patrimonials, aquest es meritar\u00e0 quan es produeixi l'alteraci\u00f3 patrimonial.\">In the case of increases in capital gains will be incurred when the property is occurring.<\/span><\/p>\n<p><span title=\"TRIBUTACI\u00d3 DELS B\u00c9NS IMMOBLES SITUATS A ESPANYA QUE ELS PROPIETARIS S\u00d3N PERSONES F\u00cdSIQUES NO RESIDENTS\">Taxation of real estate in Spain that the owners are persons not resident<\/span><\/p>\n<p><span title=\"a) Immobles arrendats, d'\u00fas propi i desocupats: La tributaci\u00f3 dependr\u00e0 de si el b\u00e9 immoble est\u00e0 arrendat o no:\">a) Rented, own use and unemployed: Taxation depend on whether the real property is leased or not:<\/span><\/p>\n<p><span title=\"1.En el cas de que l'immoble sigui llogat, amb car\u00e0cter general, la base imposable ser\u00e0 l'import \u00edntegre que per tots els conceptes rebi de l'arrendatari o subarrendatari, incl\u00f2s, en el seu cas, el corresponent a tots aquells\">1.En the case that the property is leased, generally, the tax base is the total amount for all items you receive from the lessee or subarrendatari, including, where appropriate, corresponding to those <\/span><span title=\"b\u00e9ns cedits amb l'immoble i excl\u00f2s l' Impost sobre el Valor Afegit.\">Assets leased the property and excluding the value added tax.<\/span><\/p>\n<p><span title=\"Si l'immoble nom\u00e9s est\u00e0 arrendat una part de l'any s'haur\u00e0 de calcular la base imposable segons s'indica a par\u00e0graf anterior i pel termini del lloguer.\">If the property is only rented part of the year should be calculated as described in the taxable preceding paragraph and the term of the rental. <\/span><span title=\"Pel restant per\u00edode no llogat s'haur\u00e0 de fer la imputaci\u00f3 immobili\u00e0ria d'acord amb el punt 2.\">For the remaining period of not rented property must be made in accordance with the charging point 2. <\/span><span title=\"seg\u00fcent.\">Next.<\/span><\/p>\n<p><span title=\"No obstant, els contribuents residents en un altre estat membre de la UE, per la determinaci\u00f3 de la base imposable dels immobles llogats podran deduir les despeses previstes a la llei d'IRPF (LL. 35\/2006 de 28 de novembre), sempre que\">However, taxpayers resident in another EU member state, to determine the taxable amount of the leased property may deduct expenses under income tax law (Ll. 35\/2006 of 28 November), provided <\/span><span title=\"s'acrediti que estan relacionades directament amb els rendiments obtinguts a Espanya.\">certified that are directly related to the profits earned in Spain. <\/span><span title=\"Quan es dedueixin despeses s'haur\u00e0 d'acreditar i acompanyar certificaci\u00f3 de residencia fiscal a l'Estat membre de la UE corresponent.\">When deducted expenses must be accredited and accompanying certificate of residence for tax purposes in an EU member state concerned.<\/span><\/p>\n<p><span title=\"De la base imposable obtinguda s'haur\u00e0 de tributar al tipus impositiu de gravamen general.\">Of the tax base should be paid from the general tax rate.<\/span><\/p>\n<div id=\"gt-res-content\">\n<div dir=\"ltr\">\n<p><span id=\"result_box9\" class=\"textblaumari\" lang=\"en\" xml:lang=\"en\">2.Si the property is not rented (used by the owner or is unoccupied) performance deemed as 2% of the assessed value of each property and on this basis to apply the general tax rate of 24.75% for the years 2012 and 2013. In case of real estate cadastral values \u200b\u200bwhich have been revised or modified and entered into force as of 1-1-94, the estimated yield will be 1, 1%.<\/span><\/p>\n<p>The payment takes place on the last day of the calendar year.<\/p>\n<p>b) If the property is transmitted:<\/p>\n<p>In general, the increases in wealth earned by non-residents without a permanent be determined by the difference between the transfer value and the acquisition value. To calculate these values \u200b\u200bshould be taken into account, inter alia, the following rules:<\/p>\n<p>In the acquisition value should include expenses (registration, notary) and taxes (VAT, Transmission Capital &#8230;) paid by the purchaser. The cost also increased, to correct the effects of inflation through coefficients upgrade approved annually by the Budget Act of the State.<br \/>\nThe cost would be decreased by the amount of depreciation practiced legally (if the property has been rented) duly updated and computing in any case the minimum repayment.<\/p>\n<p>The transfer value will be decreased by the expenses and taxes related to the transfer have been paid by the seller.<\/p>\n<p>The difference between these two values \u200b\u200bdetermine the capital gain subject to taxation, on which applied a rate of 21% for the period between 1-1-2012 and 31-12-2013. (previously 19%).<\/p>\n<\/div>\n<\/div>\n<p><span id=\"result_box10\" lang=\"en\" xml:lang=\"en\"><strong>APPLICATION reducing percentages provided in the transitory NINE. NEW SYSTEM<\/strong><\/span><\/p>\n<p class=\"textblaumari\"><span id=\"result_box11\" lang=\"en\" xml:lang=\"en\"><span title=\"S'introdueix un nou r\u00e8gim transitori per aquells guanys patrimonials generats per b\u00e9ns adquirits abans del 31-12-1994.\">A new transitional arrangements for capital gains generated by those assets purchased before 31-12-1994.<\/span><\/span><\/p>\n<p><span title=\"La nova normativa mant\u00e9 l'aplicaci\u00f3 d'aquets coeficients, per\u00f2 estableix un nou sistema de c\u00e0lcul, sotmetent a tributaci\u00f3, aquella part del guany generat a partir del 20 de gener de 2006\">The new legislation maintains the application of these last coefficients, but establishes a new system of calculation, subject to taxation, that portion of the profit generated from 20 January 2006<\/span><\/p>\n<p><span title=\"Concretament quan s'obtingui un guany patrimonial s'haur\u00e0 de distingir la part del benefici:\">Specifically when obtaining a capital gain must distinguish the benefit of:<\/span><\/p>\n<p><span title=\"- Generat abans del 19 de gener de 2006.\">&#8211; Powered by 19 January 2006.<br \/>\n<\/span><span title=\"- Generat a partir del 20 de gener de 2006.\">&#8211; Generated from 20 January 2006.<\/span><\/p>\n<p><span title=\"S'ent\u00e9n que el guany s'ha obtingut de forma lineal en el temps, \u00e9s a dir, que es considera que cada dia de l'any s'ha generat el mateix benefici.\">It is understood that the gain obtained in a linear time, ie, it is considered that every day of the year has generated the same benefit. <\/span><span title=\"Aix\u00ed doncs, dividint el guany pel nombre de dies transcorreguts entre la data de compra i la data de venda, obtindrem el benefici per dia.\">Thus, dividing profit by the number of days elapsed between the date of purchase and date of sale, we get the benefit per day.<\/span><\/p>\n<p><span title=\"El guany generat abans del 19 de gener de 2006 tindr\u00e0 dret als coeficients d'abatiment, mentre que a la part del guany generada a partir del 20 de gener no seran d'aplicaci\u00f3.\">The gains generated before 19 January 2006 will be entitled to offset coefficients, while the gain generated from January 20 shall not apply.<\/span><\/p>\n<p><span title=\"RETENCIONS A COMPTE DE L'IRPF QUE HAN DE SOPORTAR LES PERSONES F\u00cdSIQUES NO RESIDENTS\">Withholding INCOME TAX TO BE NON-RESIDENT INDIVIDUALS bear<\/span><\/p>\n<p><span title=\"a) Retenci\u00f3 per lloguer de locals.\">a) Withholding for rental of premises.<br \/>\n<\/span><span title=\"Tal com s'ha indicat anteriorment, els rendiments satisfets a un no resident en concepte de lloguer de local de negoci estan subjectes a tributaci\u00f3 de l'IRNR, al tipus general del 24'75%.\">As indicated above, income paid to a non-resident in respect of rent business premises subject to taxation in the IRPF, the general rate of 24&#8217;75%. <\/span><span title=\"La retenci\u00f3 aplicable a aquest tipus de rendiments \u00e9s del 24'75%.\">The withholding applicable to this type of return is 24&#8217;75%. <\/span><span title=\"En el cas de que es practiqui la retenci\u00f3, el no resident minorar\u00e0 de seva quota \u00edntegra la retenci\u00f3 suportada.\">In case you practice retention, reduced by the non-resident withholding tax liability of its supported.<\/span><\/p>\n<p><span title=\"b) Retenci\u00f3 quan s'adquireixi un immoble a un no resident.\">b) Retention when buying a property to a non-resident.<br \/>\n<\/span><span title=\"L'adquirent d'un b\u00e9 immoble propietat d'un no resident sense EP, est\u00e0 obligat a retenir i ingressar el 3% de la contraprestaci\u00f3 acordada, en concepte de pagament a compte de l'impost corresponent al no resident.\">The purchaser of a property owned by a nonresident without a permanent, is required to withhold and pay 3% of the consideration agreed in respect of payment of taxes on non-resident. <\/span><span title=\"L'ingr\u00e9s ha d'efectuar-se en el termini d'un mes des de la data de transmissi\u00f3 i mitjan\u00e7ant el model 211.\">The deposit must be made within one month from the date of transfer and by the model 211. <\/span><span title=\"No obstant, l'adquirent no estar\u00e0 obligat a practicar retenci\u00f3 i ingressos del 3% en els seg\u00fcents casos:\">However, the purchaser is not required to practice restraint and revenue by 3% in the following cases:<\/span><\/p>\n<p><span title=\"1.Quan el transmissor acrediti la seva subjecci\u00f3 per obligaci\u00f3 personal mitjan\u00e7ant certificaci\u00f3 expedida per un \u00f2rgan competent de l'Ag\u00e8ncia Tribut\u00e0ria.\">1.Quan transmitter proving their personal obligation subject to a certificate issued by the competent tax authorities.<\/span><\/p>\n<p><span title=\"2.Quan els b\u00e9ns immobles s'aportin en la constituci\u00f3 o augment sobre el capital de societats residents en territori espanyol.\">2.Quan real estate provided in the constitution or raising capital for companies resident in Spain.<\/span><\/p>\n<p><span title=\"Devoluci\u00f3 de l'exc\u00e9s retingut:\">Refund of excess withholding:<br \/>\n<\/span><span title=\"En el cas de la retenci\u00f3 practicada sigui superior a la quota a ingressar, es tindr\u00e0 dret a la devoluci\u00f3 de l'exc\u00e9s retingut.\">In the case of withholdings are greater than the tax payable, is entitled to a refund of the excess withholding. <\/span><span title=\"El procediment de devoluci\u00f3 s'inicia amb la presentaci\u00f3 del model de declaraci\u00f3 210 davant la Delegaci\u00f3 o Administraci\u00f3 que correspongui a la ubicaci\u00f3 de l'immoble transmesa.\">The refund procedure begins with the filing of Statement 210 to the Branch corresponding to the location of the property conveyed. <\/span><span title=\"La devoluci\u00f3 s'efectua mitjan\u00e7ant transfer\u00e8ncia banc\u00e0ria a la compte que s'indiqui en la declaraci\u00f3.\">The refund is made by bank transfer to the account indicated in the statement. <\/span><span title=\"El titular de la compte ser\u00e0 el propi subjecte passiu o el seu representant, si be quan es tracti del representant haur\u00e0 d'estar facultat expressament en el document acreditatiu de la representaci\u00f3 per rebre la devoluci\u00f3.\">The account holder will own taxpayer or his representative, although in the case of the representative must be expressly authorized proof of the representation to receive the refund. <\/span><span title=\"En el cas de que no tingui compte oberta en Espanya podr\u00e0 sol\u00b7licitar la devoluci\u00f3 mitjan\u00e7ant xec.\">In case you do not have to open up Spain may request a refund by check. <\/span><span title=\"S'adjuntar\u00e0 sempre a la declaraci\u00f3 210 l'exemplar 'per el no resident' del model 211 mitjan\u00e7ant el que es va ingressar la retenci\u00f3.\">Always attached to the unit declaration 210 &#8220;for non-resident&#8221; Model 211, which entered retention.<\/span><\/p>\n<p><span title=\"L'Administraci\u00f3 vindr\u00e0 obligada a practicar liquidaci\u00f3 provisional dintre dels sis mesos seg\u00fcents al final del termini establert per la presentaci\u00f3 del model 210.\">The administration will be forced to play provisional settlement within six months of the end of the deadline for submission of form 210. <\/span><span title=\"Si la liquidaci\u00f3 provisional no es pr\u00e0ctica en el referit termini, l'Administraci\u00f3 Tribut\u00e0ria procedir\u00e0 a retornar d'ofici l'exc\u00e9s sobre la quota objecte d'autoliquidaci\u00f3.\">If the provisional payment is not made within the said period, the tax shall automatically return the excess over the amount subject to self. <\/span><span title=\"Transcorreguts els sis mesos citats sense que s'hagi ordenat el pagament de la devoluci\u00f3 per causa imputable a l'Administraci\u00f3 s'aplicar\u00e0 a la quantitat pendent de devoluci\u00f3 el corresponent inter\u00e8s de demora.\">After six months without being cited has been ordered to pay back the government for reasons attributable to apply to pending refund amount corresponding default interest.<\/span><br \/>\n<span id=\"result_box12\" lang=\"en\" xml:lang=\"en\"><span title=\"IMPOST SOBRE EL PATRIMONI\">Wealth Tax<\/span><\/span><\/p>\n<p><span title=\"L'Impost sobre el Patrimoni regulat per la Llei 19\/1991 de 6 de juny.\">The wealth tax is regulated by the Law 19\/1991 of 6 June.<br \/>\n<\/span><span title=\"S'ha de tenir en compte que a partir de 1-1-2008, l'Impost sobre Patrimoni ha estat bonificat al 100% per l'article 4 de la Llei 4\/2008 de 23 de desembre.\">It should be noted that from 1-1-2008, the Wealth Tax was 100% subsidized by Article 4 of Law 4\/2008 of 23 December.<\/span><\/p>\n<p><span title=\"Novetat: D'acord amb el RDL 13\/2011, de 16 de setembre, es recupera temporalment l'impost sobre el patrimoni per als exercicis 2011 i 2012.\">Update: According to RDL 13\/2011 of 16 September, temporarily recovered wealth tax for the years 2011 and 2012.<\/span><\/p>\n<p><span title=\"Els no residents han d'efectuar declaraci\u00f3 per aquest Impost, per el patrimoni situat en territori espanyol que posseeixin al 31 de desembre de cada any, i amb un m\u00ednim exempt de 700.000,00\u20ac (tot i que cada comunitat aut\u00f2noma t\u00e9 compet\u00e8ncies per modificar\">Non-residents must be made for this tax statement for assets located in Spain that possess December 31 of each year, with a minimum exemption of \u20ac 700,000.00 (although each region is responsible for modifying <\/span><span title=\"aquests l\u00edmits).\">these limits). <\/span><span title=\"Catalunya ha fixat el l\u00edmit exempt per a l'exercici 2012 en 500.000,00\u20ac.\">Catalonia has set the limit for exempt \u20ac 500,000.00 in the year 2012. <\/span><span title=\"El termini de presentaci\u00f3 d'aquesta declaraci\u00f3 \u00e9s entre els mesos de maig i juny de l'any natural immediat seg\u00fcent al que es refereix la declaraci\u00f3, i la presentaci\u00f3 \u00e9s obligat\u00f2riament telem\u00e0tica.\">The deadline for submission of this agreement is between the months of May and June of the calendar year immediately following the declaration referred to, and the presentation is mandatory telematics.<\/span><\/p>\n<p><span title=\"Valor:\">Value:<br \/>\n<\/span><span title=\"Els immobles urbans s'inclouen en la declaraci\u00f3 prenent com a valor dels mateixos el major dels tres seg\u00fcents:\">The urban buildings included in the statement taking the same value as the largest of the three following:<br \/>\n<\/span><span title=\"- El valor cadastral que figura en el rebut anual de l'Impost sobre B\u00e9ns Immobles.\">&#8211; The assessed value that appears on the receipt Annual Property Tax.<br \/>\n<\/span><span title=\"- El preu o valor d'adquisici\u00f3.\">&#8211; The price or acquisition value.<br \/>\n<\/span><span title=\"- El comprovant per l'Administraci\u00f3, si s'ha efectuat una comprovaci\u00f3 de valor a efectes d'altres tributs.\">&#8211; The receipt by the Administration, if a check was made to value the effects of other taxes.<\/span><\/p>\n<p><span title=\"Aquesta quantitat constitueix la base imposable i liquidable de l'Impost, sempre que sobre l'immoble no hi hagin deutes o altres c\u00e0rregues.\">This amount is taxable income and income tax payable, provided on the property there are no debts or other charges. <\/span><span title=\"La quota de l'impost es calcula aplicant a aquesta base l'escala de gravamen que s'aprovi per l'any corresponent.\">The share of the tax is calculated on the basis of the tax scale is approved for the corresponding year.<\/span><\/p>\n<p><span title=\"TRIBUTS LOCAL\"><strong>LOCAL TAXES<\/strong><\/span><\/p>\n<p><span title=\"A) Impost sobre B\u00e9ns Immobles (I.B.I.)\">A) Property Tax (I.B.I.)<br \/>\n<\/span><span title=\"Es tracta d'un impost local, \u00e9s a dir, exigit per els Ajuntaments, que han de pagar els propietaris de b\u00e9ns immobles.\">It is a local tax, that is required by the municipalities, which have to pay property owners. <\/span><span title=\"Tots els b\u00e9ns immobles de cada municipi estan inclosos en un cens i tenen assignat un valor (valor cadastral).\">All real property in each municipality are included in a census and are assigned a value (assessed value). <\/span><span title=\"Des de el valor cadastral i aplicant el tipus de gravamen que estableixi l'Ajuntament, s'obt\u00e9 l'import a pagar.\">Since the assessed value and applying the tax rate established by the City Council, you get the amount due. <\/span><span title=\"La forma de pagament \u00e9s anual, per cada immoble incl\u00f2s en el cens, i s'emet un rebut per efectuar el pagament de l'Impost.\">The payment is annual, for each property included in the census, issued a receipt for payment of the tax. <\/span><span title=\"El termini per pagar varia en cada municipi.\">The deadline to pay varies in each municipality.<\/span><\/p>\n<p><span title=\"B) Impost sobre Increment de Valor de Terrenys de Naturalesa Urbana (Plus v\u00e0lua Municipal).\">B) Increase tax value urban land (Plus Municipal value).<br \/>\n<\/span><span title=\"Es tracte d'un altre impost municipal d'establiment voluntari per els Ajuntaments, i grava l'obtenci\u00f3 de un te\u00f2ric increment de valor experiment per els terrenys urbans.\">This is an other municipal property tax volunteer for local councils, and records to obtain a theoretical increase in urban land value for the experiment. <\/span><span title=\"Es merita a la data de transmissi\u00f3 de l'immoble.\">Accrued to the date of transfer of the property. <\/span><span title=\"En les transmissions oneroses d'immobles, si el contribuent \u00e9s persona f\u00edsica no resident, rep la condici\u00f3 de subjecte passiu substitut la persona f\u00edsica o jur\u00eddica que adquireix el b\u00e9 immoble.\">In consideration of the transfer property, if the taxpayer is non-resident individual receives taxable status substitute person or entity that acquires the property.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAXATION OF PERSONS NOT RESIDENT IN SPAIN Taxation of non-resident individuals (without permanent) in Spain in relation to income and gains from the ownership and transfer of real estate in Spain. CONCEPT OF NON-RESIDENT. INCOME obtained in Spain The legislation does not define a non-resident as referred in the case of individuals in Article 9 of Law 35\/2006 of 28 November, regulating income tax &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[263,421,315,299],"tags":[346,2035,2032,2030,2036,354,2029,2034,2033,349,2031,320],"class_list":["post-18589","post","type-post","status-publish","format-standard","hentry","category-api","category-compra-vivendes-en","category-real-state-en","category-taxation","tag-advice","tag-application-reducing-percentages-provided-in-the-transitory-nine-new-system","tag-concept-of-non-resident-income-obtained-in-spain","tag-inmocosta-api-advice","tag-local-taxes","tag-non-resident","tag-non-resident-taxation","tag-representative","tag-tax-identification-number","tag-taxation","tag-taxation-of-persons-not-resident-in-spain","tag-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Non Resident Taxation - Inmocosta API Advice Spain<\/title>\n<meta name=\"description\" content=\"Non Resident Taxation - Inmocosta API Advice Spain\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/inmocosta.com\/en\/non-resident-taxation\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Non Resident Taxation - Inmocosta API Advice Spain\" \/>\n<meta property=\"og:description\" content=\"Non Resident Taxation - Inmocosta API Advice Spain\" \/>\n<meta property=\"og:url\" content=\"https:\/\/inmocosta.com\/en\/non-resident-taxation\/\" \/>\n<meta property=\"og:site_name\" content=\"Inmocosta API l&#039;Estartit\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/inmocostaapi\/\" \/>\n<meta property=\"article:published_time\" content=\"2016-12-24T09:51:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-06-29T10:37:16+00:00\" \/>\n<meta name=\"author\" content=\"info@inmocosta.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"info@inmocosta.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"10 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/inmocosta.com\/en\/non-resident-taxation\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/inmocosta.com\/en\/non-resident-taxation\/\"},\"author\":{\"name\":\"info@inmocosta.com\",\"@id\":\"https:\/\/inmocosta.com\/en\/#\/schema\/person\/c1158d0f764ec40f4b366ff7afc7ddd8\"},\"headline\":\"Non Resident Taxation &#8211; Inmocosta API Advice\",\"datePublished\":\"2016-12-24T09:51:57+00:00\",\"dateModified\":\"2018-06-29T10:37:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/inmocosta.com\/en\/non-resident-taxation\/\"},\"wordCount\":1973,\"publisher\":{\"@id\":\"https:\/\/inmocosta.com\/en\/#organization\"},\"keywords\":[\"advice\",\"APPLICATION reducing percentages provided in the transitory NINE. 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