Non-Resident Income Tax (IRNR)<\/a><\/strong>.<\/p>\nThe requirements<\/strong> that must be met are the following:<\/p>\n\n- Not having been a resident in Spain during the ten tax periods before the displacement.<\/li>\n
- That the displacement occurs for any of the following reasons:\n
\n- By an employment contract, except for professional athletes.<\/li>\n
- For acquiring the director status of a company whose capital he does not participate.<\/li>\n<\/ul>\n<\/li>\n
- That you do not obtain income that can be classified as income obtained through permanent establishment in Spain.<\/li>\n<\/ul>\n
What models should be presented?<\/h2>\n
In order to opt for the option described in the previous section and pay IRNR tax, the taxpayer must present Form 149. This model will also be used when the special regime for displaced persons is waived because not all the requirements are met.<\/p>\n
The tax declaration is made using Form 151.<\/p>\n
How is the tax debt determined in the special regime for displaced persons?<\/h2>\n
The following rules will be taken into account to determine the taxpayer’s tax debt.<\/p>\n
\n- Income derived from an activity carried out before moving to Spain or after communication of renunciation of the regime is not understood to be obtained during the application of the special regime.<\/li>\n
- The differential fee will be the result of reducing the full tax fee by:\n