If you are living or working in Spain, you will be liable to pay Spanish taxes on your income and assets and will need to file a Spanish tax return. Who is a resident? The first question to answer is who is considered a resident for tax purposes. This consideration must not be confused with […]
The determining factor regarding what kind of Income Tax a natural o legal person pays in Spain is residence. Residents pay regular Income Tax (IRPF) or Corporation Tax (IS), and non-residents, both natural and legal persons, must pay Non-resident Income Tax (IRNR). Who is a resident? The first question to answer is who is considered […]
