Taxation System > Non-resident Taxation

Taxation of Non-residents in Catalonia

Who must complete this process and why? Foreign researchers who come to Catalonia and receive remuneration for their activity, whether in the form of a grant or through an employment contract.

Institution/Support Centre

State Agency for Tax Administration (AEAT)
Taxation Systems Subdirectorate General
Infanta Mercedes, 37
28071 Madrid
Tel: 901 335 533 (information)
www.aeat.es

Further information: on the web site www.aeat.es - Non-resident Income Tax

Procedure guide: www.aeat.es/normlegi/noreside/manrentanoreside.pdf

In order to be able to register with the AEAT there are some steps that you will need to take in relation to tax documentation in your country of origin.

C/ Fontanella, 6-8
08010 Barcelona
Tel: 93 567 12 00
www.atc.gencat.cat

Other ofices: www.atc.gencat.cat/html/cat/que_oficines.html

What do I do in my country of origin? ________________________________________________

What should I do in my own country? You will need to indicate:

Your country of origin.
The kind of tax agreement existing between Spain and your country.

This is so that the conditions of the agreement can be taken into account in your particular case (e.g. a double taxation agreement, etc.).

Where should I apply? The corresponding authority in your country of origin. You may also consult the AEAT website www.aeat.es/normlegi/noreside/manrentanoreside.pdf

You can also obtain the address of the AEAT office for your area from www.aeat.es

What to do once in Catalonia ______________________________________________________

If you pay tax in Spain

What should I do in my country of origin? If you pay tax in Spain (in accordance with a tax agreement). According to current Spanish taxation legislation, you are not resident for the first 183 days of the year spent in Spanish territory. The system applied depends on whether or not you have an employment contract.

Contract holders. You can request the AEAT to retain the same tax as for a resident, by completing AEAT Model 147.

Non-contract holders. For 183 days of the year, 25% of income will be retained as non-resident tax

Beyond this period, you will pay the same tax as a resident.

Where should I apply?

AEAT. Any AET office in Catalonia
www.aeat.es/agencia/direc/cataluna.htm

Barcelona AEAT
Plaça Doctor Letamendi, 13-23
08007 Barcelona
Tel: 93 291 11 00 Fax 93 451 02 86

Girona AEAT
Avinguda Jaume I, 47
17071 Girona
Tel: 972 58 81 00 Fax 972 20 27 23

Lleida AEAT
Plaça Cervantes, 17
25002 Lleida
Tel: 973 70 67 00 Fax: 973 26 28 14

Tarragona AEAT
Rambla Nova, 93
43071 Tarragona
Tel: 977 25 70 00 Fax: 977 23 69 52

Where can I obtain additional information? www.aeat.es/normlegi/noreside/manrentanoreside.pdf

If you pay tax in your country of origin

What should I do in my country of origin? You should contact the appropriate authority in your country of origin.

What should I do when I return to my country of origin? _________________________________

What should I do in my country of origin? This will depend on your country of origin. In theory, any tax paid in Spain will be deducted from your tax bill in your country of origin (Note that tax havens have different procedures).

Further information_____________________________________________________________

Taxation on line. To manage and pay your taxes online, you will need a digital signature.

Digital signatures are issued free, to NIE (non-national ID) holders, by the Fábrica Nacional de Moneda y Timbre www.fnmt.es. A reference code is issued which you will need have verified as corresponding to you at your AEAT office. Within 24-48 hours you will be able to download your digital signature certificate.

Updated August 2008