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Consultancy for non-residents and expatriates in Madrid
Contact your non-resident and expatriate advisor in Madrid
Leave us your details and we will call you to solve your doubts and whatever you need.
Consultancy for non-residents
A natural person shall be considered a non-resident in Spanish territory when:
- Does not stay more than 183 days in national territory during the calendar year.
- The main nucleus or the base of their activities or economic interests is not located in Spain, either directly or indirectly.
- The spouse who is not legally separated and the minor children who depend on this individual do not habitually reside in Spain.
A resident is taxed on income obtained worldwide, while a non-resident is taxed only on income obtained in Spanish territory.
Non-residents
Despite not being resident for tax purposes in Spain, it is possible to obtain income in Spain. Thus, all individuals, even if they do not have their tax residence in Spain, if they obtain income in Spain, although they do not have to pay personal income tax, they are obliged to file the corresponding Non-Resident Income Tax returns. The most common types of income are:
- Income from activities carried out in Spanish territory.
- Income from work derived from an activity carried out in Spain.
- Income from real estate in Spain.
- Capital gains deriving from securities issued by persons or entities resident in Spain.
- Dividends and income from holdings in Spanish entities.
- The remuneration of directors and members of the boards of directors of Spanish entities.
A very common case is that of real estate. At Suandco we advise on the purchase and sale of real estate in the event that the owner is a non-resident, assuming all tax obligations for both the buyer and the seller.
Furthermore, at Suandco we assume the role of legal representative in Spain, in those cases where the appointment of such a representative is required.
Expatriates
Expatriates are workers who provide temporary or permanent services for the company outside their country of origin.
Faced with the possibility of a transfer of work to another country, the employee must have all the relevant information for legal purposes regarding their future new situation.
- The taxation of the employee’s remuneration, taking into account both their personal and family circumstances and the existence of agreements to avoid double taxation between the Spanish State and the State where the posting is located.
- Withholdings on earned income (as well as other types of income sources) paid in excess for those taxpayers who acquire the status of non-tax residents in Spain, claiming a refund from the Tax Agency.
- Social Security contributions in Spain, taking into account the particular circumstances of the worker and the existence of an international agreement in this area.
- Visas and their validity for him/her and his/her family members.