Es Non Resident Income Tax Irnr And

---
name: es-non-resident-income-tax-irnr-and
description: "Use this Guide to select and compute Spain’s ordinary non-resident and departure tax routes for 2026. It covers individual residence, Spanish-source income, income without a permanent establishment, EU and EEA expense conditions, rental and own-use property, pensions, investment gains, purchaser withholding, Modelo 210 and Modelo 211. It also supplies an ordinary permanent-establishment accounting-to-tax method, branch remittance tests, asset-transfer charges and individual shareholding exit-tax thresholds, valuation, elections and filing clocks. Trigger phrases include IRNR, no residente, Modelo 210, establecimiento permanente, renta imputada, comprador retención tres por ciento, cambio de residencia and exit tax Spain. Obtain actual residence, source, treaty, ownership, accrual, cost and election evidence before calculating. Use the separate foral nonresident Guide where the agreements select Basque law or a foral collector; specialist treaty or establishment outcomes require their a"
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/es-non-resident-income-tax-irnr-and"
  jurisdiction: "ES"
  tax_year: "2026"
  last_updated: "2026-10-28"
---

# Spain: non-residents, permanent establishments and departure v1.1

Select residence and source, then compute the applicable 2026 IRNR or departure route. This revision is sourced from the law; independent whole-pack review is pending and no accountant has signed it off. A treaty or special-regime election can change the route and must be evidenced.

## Who this applies to

For individuals, [LIRPF art. 9](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a9) tests **more than 183 days** in Spain in the calendar year, including the statutory sporadic-absence rule, or the main centre/base of economic activities or interests. The spouse/dependent-minor-child presumption is rebuttable. A foreign residence certificate, a visa or a day count alone does not dispose of the alternative economic-interests test. Apply an actual relevant treaty residence article where both states assert residence; do not assume every treaty has an identical tie-breaker.

Exclude temporary Spanish stays caused by **unpaid cultural or humanitarian collaboration agreements with Spanish public administrations** from the art.9.1.a presence count. This is a specific statutory exclusion, not a general volunteer or charitable-work exemption ([LIRPF art.9.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a9)).

For a residence-conditioned domestic exemption or EU/EEA expense claim, obtain the required certificate from the residence state's tax authority. Treaty relief requires certification that the taxpayer is resident **within that treaty's meaning**, or the prescribed treaty-specific form where required. Ordinary certificates are valid **one year from issue**; the defined foreign-state/local-government certificates and specified supervised-investment certificates have their own indefinite-validity rules, the latter while their recorded data remain unchanged. Validity is not proof of a different period than the certificate actually establishes ([Orden EHA/3316/2010 art.7](https://www.boe.es/buscar/act.php?id=BOE-A-2010-19707#a7), [AEAT current documentation rules](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-05-declaracion-rentas-obtenidas-ep/documentacion.html)).

Spanish residents normally use worldwide IRPF in [es-income-tax](es-income-tax.md), with [es-beckham](es-beckham.md) for an evidenced art. 93 election. For a non-resident, apply the Spanish-source categories in [TRLIRNR art. 13](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a13), then distinguish a Spanish **permanent establishment** from income without one. Fixed places of business and dependent-agent facts can create a PE; the domestic construction/installation/montage threshold is **more than six months**, subject to the applicable treaty. A Spanish customer does not alone establish a PE.

This Guide covers ordinary non-PE individual income, property and investment computations, an ordinary PE accounting-to-tax route, and individual/PE departure methods. **Choose territory before using its State rates or bases:** [foral nonresident tax](es-foral-non-resident-tax.md) supplies the distinct Basque2026 non-PE/PE substance and local filing rules, and Navarra's expressly continued State substance with local formal rules. Basque2026own-use imputation is removed; its local rental/gain and individual dividend rules cannot be replaced by the State calculation ([CE21–23](https://www.boe.es/buscar/act.php?id=BOE-A-2002-9969); [CN28–30](https://www.boe.es/buscar/act.php?id=BOE-A-1990-31117); the three local charging laws and Navarra's positive continuation instruction are cited in the linked Guide). It does not replace the actual treaty text, specialist attribution/fund regimes or a foral method without applying its own connecting factors. A Spanish company is separately resident under [LIS art. 8](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8); corporate residence transfer uses [es-corporate-tax](es-corporate-tax.md), not the individual shareholding exit threshold.

## Rates, bands and thresholds

| Item | 2026 rule | Official source |
|---|---|---|
| General non-PE income | 24%; 19% for qualifying EU/EEA residents with effective information exchange | [TRLIRNR art. 25.1.a](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |
| Dividends, interest and asset-transfer gains | 19%, before an applicable statutory exemption/treaty limit | [Art. 25.1.f](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |
| Pension annual base, first 12,000 | 8% | [Art. 25.1.b](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |
| Pension >12,000–18,700 | 30% on excess over 12,000; opening quota 960 | [Art. 25.1.b](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |
| Pension >18,700 | 40% on excess over 18,700; opening quota 2,970 | [Art. 25.1.b](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |
| Non-PE reinsurance income | 1.5%, after actual domestic/treaty entitlement is established | [TRLIRNR art. 25.1.d](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |
| Foreign-resident maritime/air navigation entity whose vessel/aircraft touches Spanish territory | 4%, subject to actual source and statutory/treaty exemptions; not every transport invoice | [Art.25.1.e](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |

| Foreign seasonal-worker contract | 2% where the statutory non-resident/contract conditions apply | [Art. 25.1.g](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |
| Property-sale purchaser withholding | 3% of agreed consideration, not 3% of gain | [Art. 25.2](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25) |
| Own-use property imputation | Normally 2% of cadastral value; 1.1% under the 2026 qualifying-revaluation rule | [LIRPF art. 85, operative version](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20261002&tn=1#a85), [DA 55](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-10) |
| PE ordinary income | Applicable corporate-tax rate and relief conditions, not an assumed universal 25% | [TRLIRNR art. 19.1/4](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a19) |
| PE branch remittance | Additional 19%, subject to EU/treaty-reciprocity exceptions | [Art. 19.2–3](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a19) |
| Individual share exit-tax residence history | At least ten of fifteen tax periods before the last resident IRPF period | [LIRPF art. 95 bis.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis) |
| Exit shareholding value test | Combined market value >4 million; alternatively ownership >25% and that entity's holding value >1 million | [Art. 95 bis.1](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis) |

For general-rate/expense entitlement, distinguish residence from nationality. The statutory 19% and expense tests cover the specified EU/EEA conditions; a UK passport does not establish EU residence and UK residence no longer establishes EU treatment. A reduced treaty rate requires the actual treaty income article, recipient entitlement and evidence, not an invented standard rate.

## The base

### Income without a PE

Under [TRLIRNR arts. 15/24](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a24), calculate each subject accrual without importing ordinary resident annual loss-netting or personal allowances. The statutory default for income is **gross**. Art. 24.2 has the specified personnel, incorporated-material and supplies deduction for covered Spanish economic/service activity. Art. 24.6 permits qualifying EU/EEA residents directly related, inseparably linked expenses under the applicable individual/corporate rules; retain residence and expense evidence. Do not treat a capital-income rate as permission to deduct every worldwide expense.

For a pension use `0.08 ×min(P,12,000) +0.30 ×min(max(P−12,000,0),6,700) +0.40 ×max(P−18,700,0)`, unless the actual treaty reallocates or limits taxing rights. Dividends/interest/gains use art. 25.1.f and the specific [art. 14](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a14) exemptions before a treaty cap; do not assume every non-resident investment is taxable or every EU gain exempt. A taxpayer's special art. 46 IRPF-option eligibility is a separate election, not automatic resident treatment.

For a rented property:

1. Establish ownership share, taxable gross rent and the applicable accrual date under [art. 27](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a27). Rent generally accrues when due, or earlier receipt, even though the resident payer's withholding trigger can differ.
2. Apply the art. 24 default or evidenced EU/EEA expense route. Allocate expenses/depreciation to entitled ownership and actual rental use. Residential IRPF percentage reductions do not automatically apply to an IRNR rental base under art. 24.1.
3. Apply the general 19%/24% residence-conditioned rate, less supported applicable payments on account. An IRNR payer's withholding calculation under [art. 31.2](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a31) **disregards** the art. 24.2/24.6 expense deductions, so gross withholding can exceed final net-basis tax; use the proper refund route rather than alter the payer's statutory base.

For own-use/unlet property, [TRLIRNR art. 24.5](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a24) imports the property-imputation rules. Use ownership share and eligible own-use days/365 for 2026. The operative art. 85 is 2%, or **1.1% for qualifying general collective cadastral revaluations effective from 1 January 2012 under current DA 55 for 2026**. No notified cadastral value uses 1.1% of 50% of the greater administrative-checked/acquisition value. Under-construction or legally unusable property has the stated exclusion; an ordinary non-resident's Spanish holiday home is not excluded simply because it is their only Spanish home. Do not apply the **2027 aggregate progressive imputation scale** visible in BOE's latest art. 85 text to 2026 ([operative art. 85](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20261002&tn=1#a85); [DA 55](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-10)).

A **real right of time-share enjoyment** (derecho real de aprovechamiento por turno), rather than a merely contractual right of use, is within [operative LIRPF art. 85.3](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20261002&tn=1#a85), but **no more than two weeks per year** is excluded, including exactly two weeks. Longer rights use the qualifying property's cadastral base apportioned by the annual right's duration. If the right holder lacks cadastral value at accrual, the statute instead uses the acquisition price of the right. This specific longer-right fallback is not the ordinary unnotified-property 50%-of-greater-value rule. Apply the relevant 2026 imputation percentage and actual right; do not infer full-year ownership or create imputation for a two-week right.

For a property disposal, compute the individual gain under [TRLIRNR art. 24.4](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a24) and the applicable LIRPF transfer-value/acquisition-value rules, including properly documented acquisition improvements/costs, selling costs and required depreciation. Multiply the taxable gain by 19%, then credit the purchaser's 3% withholding on the agreed consideration. The 3% is not a final tax or an expense reducing the gain. File Modelo 210 for the disposal regardless of a payable/nil/refund outcome; purchaser files Modelo 211 within one month ([TRLIRNR art. 25.2](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a25); [IRNR regulation art. 14](https://www.boe.es/buscar/act.php?id=BOE-A-2004-14532#a14)). Verify any former-main-home EU/EEA reinvestment relief and timing before reducing tax; detailed legacy acquisition abatements need their actual history.

For a qualifying 2012 urban-property acquisition, check the non-PE **50% gain exemption** and related-party exclusions in [TRLIRNR DA 4](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#dacuarta). The precise acquisition window is **12 May–31 December 2012**. Use the sourced conditions and withholding distinction in [es-capital-gains](es-capital-gains.md#urban-property-acquired-in-2012-and-non-resident-old-assets); the sale's gross consideration still drives purchaser 3% withholding. For pre-1994 non-PE individual assets, apply the sourced current administrative abatement method below and in the capital-gains sibling. [TRLIRNR art. 24.4/DT 1](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a24) supplies the statutory framework; [AEAT’s current non-resident pre-1994 guidance](https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/determinacion-bi-irnr-sin-establecimiento-permanente/ganancias-patrimon-proced-bienes-adquiridos-1994.html) expressly applies the **400,000 cumulative qualifying transfer-value cap from 1 January 2015**, the pre 20 January 2006 gain allocation, class-specific 11.11%/25%/14.28% annual abatements and the **2005 wealth-value method for listed securities**. The cap is not an annual allowance or a cap on gain. Establish previous qualifying disposals and eligible asset/holding history; do not derive the listed-securities pre 2006 gain solely by elapsed days.

### Permanent establishment computation

Under [TRLIRNR arts. 16/18/19](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a18), start from **separate PE accounts** and include attributable business/property income and gains. Reconcile to the ordinary corporate-tax base using [es-corporate-tax](es-corporate-tax.md), then apply these PE-specific adjustments:

- Add back nondeductible head-office/other-PE royalties, interest, commissions and listed technical/use-right payments. The foreign-bank interest exception has its own conditions; do not disallow every bank-branch interest payment by default.
- Deduct a reasonable head-office general/management allocation only with PE accounting, the return's explanatory allocation memorandum, and rational continuous criteria. Do not allocate an invented head-office equity cost.
- Apply loss utilisation and credits under the current corporate-tax rules and PE-specific conditions, with separate attributable records. Do not transfer another PE's relief merely because the foreign owner is the same.
- Adjust related-party/hybrid items under arts. 15.2/18.6–7 and the applicable current LIS provisions. A branch and head office are not automatically a deductible arm's-length invoice pair for every item.
- Determine the applicable corporate rate from the actual entity/turnover/activity tests, calculate gross tax and permissible relief, then subtract supported withholding and instalments. The PE annual payment mechanics are distinct from non-PE 210.
- Where a non-resident entity remits PE profits abroad, calculate `additional_tax = taxable_remitted_amount ×19%`, including the art. 19.2 specified nondeductible payments in its amount. First test the EU and treaty/reciprocity exceptions in art. 19.3. Do not impose it automatically on an exempt EU branch or assume every DTT abolishes it.

The incomplete-cycle/special construction/seasonal/natural-resource methods in art. 18.3–4 require their own conditions and elections; they are not approximated by the ordinary branch method.

### Departure and transfer of assets

**Individual shareholding exit tax.** [LIRPF art. 95 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis) applies on loss of IRPF status by residence change when the residence-history and share-value tests above are met. Thresholds are strict “exceeds” tests. If the 4-million aggregate test fails, the alternative only brings in the entity holding meeting both >25% ownership and >1-million value. It does not tax every asset the person owns.

For each relevant holding compute **positive** market value less acquisition value at the last resident period's accrual. Listed securities use quotation; unlisted equity generally uses the greater attributable book net assets or capitalised average three-year results at **20%** (divide by 0.20), unless a different market value is proven; fund units use the prescribed NAV/fallback. Add eligible positive gains to the **last resident year's savings income** and compute the incremental annual tax through that year's savings scale, considering other savings income/losses and the actual minimum allocation. Do not charge 19% on the whole share value or net negative holding differences contrary to art. 95 bis.1. The ordinary 2026 combined savings scale is in [es-income-tax](es-income-tax.md), with 30% above 300,000.

The default declaration is a supplement to the last resident year's IRPF, filed in the return window for the first non-resident year without the specified penalty/interest/surcharge ([RIRPF art. 121](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a121)). A qualifying EU/EEA-information-exchange move can elect the art. 95 bis.6 communication regime: defer self-assessment unless an inter-vivos disposal, loss of eligible-state residence or communication failure occurs in the next ten tax periods. A triggering disposal has the prescribed downward-value adjustment, including the distributed-benefit adjustment. Communicate the election by the [art. 123](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a123) deadline and address changes within two months; do not call it an automatic exemption.

Temporary work moves to the specified non-cooperative-excluded states, or other temporary moves to a qualifying DTT/exchange state, can request the separate art. 95 bis.4/[RIRPF art. 122](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a122) deferral with interest/guarantee conditions. Return within five tax periods without disposal can extinguish the deferred debt/interest; qualifying employment extensions can add up to five further years. A later return without disposal after tax was paid has art. 95 bis.5's separate rectification/refund route. Former art. 93 electors count the ten residence periods starting with the first period outside that special regime, under art. 95 bis.8.

**PE exit/asset transfer.** [TRLIRNR art. 18.5](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a18) adds market-minus-tax value on the listed cessation, foreign transfer or activity-migration events. Use each affected asset's fiscal basis and applicable corporate computation. Art. 18.8's eligible EU/EEA collection-assistance transfer/migration election splits tax into **five equal annual principal instalments**, with first payment at the relevant return deadline and subsequent interest; test the acceleration/security conditions rather than extend it to every cessation. The individual share-value thresholds do not govern a PE asset exit. A resident company's own migration follows LIS art. 19.1 in [es-corporate-tax](es-corporate-tax.md).

## Deadlines and filing

| Obligation | Deadline/period | Official source |
|---|---|---|
| Non-PE general 210, payable | First twenty calendar days April/July/October/January for prior-quarter accrual, except special income routes | [210 order art. 5](https://www.boe.es/buscar/act.php?id=BOE-A-2010-19707#a5) |
| 2026 own-use imputation | 1 April–31 December 2027; corresponding debit window 1 April–23 December | [2026 amending order](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-13573) |
| Rental annual grouping, 2026 | Payable annual return 1–20 April 2027, debit 1–15 April | [2026 order arts. 1/3 and commencement](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-13573) |
| Ungrouped rental accruals Jan–Sep 2026 | Prior quarterly payable route; from October new following-April route | [2026 order commencement](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-13573) |
| Nil 210 under general route | 1–20 January following accrual year | [210 order art. 5.c.2](https://www.boe.es/buscar/act.php?id=BOE-A-2010-19707#a5) |
| Refund 210 | From 1 February next year; four years from end of withholding filing/payment period | [Art. 5.c.3](https://www.boe.es/buscar/act.php?id=BOE-A-2010-19707#a5) |
| Property-sale 210 | Three months after expiry of one month from sale, all outcomes | [Art. 5.a](https://www.boe.es/buscar/act.php?id=BOE-A-2010-19707#a5) |
| Purchaser's 211 | Within one month from sale | [IRNR regulation art. 14](https://www.boe.es/buscar/act.php?id=BOE-A-2004-14532#a14) |
| Ordinary PE annual return | Twenty-five calendar days following six months after period end | [TRLIRNR art. 21.1](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a21) |
| PE cessation/other art. 20.2 events | Special art. 21.2/non-PE period and applicable return-order route | [Arts. 20–21](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a20) |
| Individual exit tax | Default/deferral/election deadlines described above; no assumed universal departure-day payment | [RIRPF arts. 121–123](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a121) |

Determine whether a separate 210 is required: [TRLIRNR art. 28.3](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a28) relieves the specified already-withheld income, with its fund-gain exception; do not file an unnecessary duplicate tax payment merely because a dividend exists. A refund claim and property-sale return have their own rules. Preserve residence/exemption certificates, withholding evidence, accepted return and successful payment separately.

For a **property transfer jointly owned by married spouses who are both non-resident**, AEAT permits a single Modelo 210. Complete 210 H with **C** in the C/O box, identify each spouse and record each ownership percentage. For the paper filing, **both spouses must sign**. This specific property-transfer rule does not create a general joint return for spouses’ other income ([AEAT Modelo 210 instructions: obligation to declare, 210 H and paper date/signature](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-no-residentes/modelo-210-irnr______a-no-residentes-permanente_/instrucciones.html)).

Use the annual-grouping conditions in the amended order, not an obsolete quarterly-grouping shortcut or loss-offset assumption. Record owner, payer/property, rate and accrual compatibility before grouping. PE books, instalments and corporate-format return are required under [TRLIRNR arts. 22–23](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a22); a 210 does not replace them. State non-working-day and actual direct-debit operational adjustments from the applicable calendar where relevant.

## Penalties and interest

Use [LGT arts. 26–28/191/198](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186#a27) according to the event: unprompted late tax-due filing generally has 1% plus 1% per complete month to twelve months, then 15% plus the specified later interest; under-declaration, no-loss/information failures and collection have different rules. Do not treat purchaser non-retention, omitted own-use income, a late treaty refund and an exit-tax election failure as the same offence.

The ordinary art. 95 bis/RIRPF art. 121 timely supplementary mechanism expressly excludes penalty, interest and surcharge for that procedure; it is not a general amnesty for missing its own deadline. PE/temporary exit instalments have the statutory interest/acceleration conditions. Use the actual tax/notice/accrual interval for interest rather than carry a stale annual rate into every year.

## Cross-border points

Read the actual treaty before limiting domestic tax: identify residence, income article, PE/beneficial-recipient conditions, relevant anti-abuse/protocol or MLI effect, rate and relief procedure. With no verified treaty, do not invent a treaty rate. A foreign-tax credit in the residence state is a separate computation from Spanish IRNR. Retain the domestic and treaty results as distinct working-paper steps.

For property, treaties normally require their own immovable-property/gain articles; do not use an employment treaty article to eliminate Spanish property tax. Former-home reinvestment, art. 46 resident-equivalent election, non-cooperative-jurisdiction rules, art. 10 representation and joint liability require their specific facts. For migration use the residence-history/asset/election logic above; ownership in a foreign company can meet the Spanish individual exit test even where the company's assets are outside Spain.

For inbound special-regime taxpayers, [es-beckham](es-beckham.md) changes employment-source and annual aggregation rules; do not apply this ordinary non-PE 19%/24% table blindly to their whole worldwide income. Social-security applicable-state determination remains independent of the income-tax treaty and residence analysis.

## Two worked examples that recompute

### 1. EU landlord, rental deductions and 2026 transitional own-use imputation

A hypothetical EU-resident individual owns all of one Spanish property. It is rented for 180 days, with gross rent **12,000** and **3,500** verified directly related deductible expenses for the rental use. It is available for personal use for the other 185 days. Notified cadastral value is 100,000; a qualifying collective revaluation took effect in 2014, so the **2026 DA 55** 1.1% rule applies despite that year being outside the ordinary ten-prior-period window. Rental tax is `(12,000 −3,500) ×19% =1,615`. Own-use base is `100,000 ×1.1% ×185/365 =557.5342466`, tax **105.93**. The two distinct liabilities total **1,720.93** before any supported payments on account; they are not one grouped cross-category 210 ([TRLIRNR arts. 24–25](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527#a24); [LIRPF DA 55](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#da-10)).

```oa-check
name: Spain 2026 EU rental tax and separate own-use imputation
inputs:
  rent: 12000
  eligible_expenses: 3500
  cadastral_value: 100000
  own_use_days: 185
steps:
  rental_base: rent - eligible_expenses
  rental_tax: rental_base * 0.19
  imputed_base: cadastral_value * 0.011 * own_use_days / 365
  imputed_tax: round(imputed_base * 0.19, 2)
  total_separate_tax: rental_tax + imputed_tax
expected:
  rental_base: 8500
  rental_tax: 1615
  imputed_base: 557.53424658
  imputed_tax: 105.93
  total_separate_tax: 1720.93
```

### 2. Last resident year 2026, individual share exit charge

A hypothetical individual meets the ten-of-fifteen residence test, has never used art. 93, and loses IRPF residence after **2026**. Relevant listed shares are worth **5 million** at the last resident year's accrual, with acquisition value 3 million. No qualifying EU/EEA communication election or temporary-move deferral is applicable; all personal minimum is already absorbed by other general income and there are no other savings items/credits. The combined-value test is met; the positive gain is **2 million**, not the 5-million market value. At 2026 savings rates its incremental tax is `71,880 + (2,000,000 −300,000) ×30% =581,880`. The supplementary-return timing follows the first non-resident year's return window; no 2027/2028 campaign dates are invented here ([LIRPF art. 95 bis](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a95bis); [LIRPF arts. 66/76](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764#a66); [RIRPF art. 121](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820#a121)).

```oa-check
name: Spain last-resident-2026 individual shareholding exit computation
inputs:
  relevant_market_value: 5000000
  acquisition_value: 3000000
steps:
  value_above_aggregate_threshold: relevant_market_value - 4000000
  positive_exit_gain: max(relevant_market_value - acquisition_value, 0)
  first_band_tax: 6000 * 0.19
  second_band_tax: 44000 * 0.21
  third_band_tax: 150000 * 0.23
  fourth_band_tax: 100000 * 0.27
  final_band_tax: max(positive_exit_gain - 300000, 0) * 0.30
  incremental_tax: first_band_tax + second_band_tax + third_band_tax + fourth_band_tax + final_band_tax
expected:
  value_above_aggregate_threshold: 1000000
  positive_exit_gain: 2000000
  incremental_tax: 581880
```

## Ask the client first

1. What physical-presence, family/economic-centre, residence-certificate and actual treaty facts establish the taxpayer's status for each year?
2. What Spanish-source income, ownership, accrual/payment dates and PE/place/agent/project facts determine the route?
3. What property cadastral/revaluation dates, rental/own-use days, costs, depreciation and buyer-withholding evidence support the computation?
4. For a PE, what separate accounts, head-office allocations, related-party payments, losses, remittances and asset transfers apply?
5. For departure, what fifteen-year residence/regime history, shareholdings, market/cost values, destination and intended return establish the exit test and election?
6. What accepted elections/returns, withholding certificates, payments, notices and deadline records remain to reconcile?

## Sources

| Official source | Scope read | Read on |
|---|---|---|
|[AEAT non-resident pre-1994 asset guidance](https://sede.agenciatributaria.gob.es/Sede/no-residentes/irnr-sin-establecimiento-permanente/determinacion-bi-irnr-sin-establecimiento-permanente/ganancias-patrimon-proced-bienes-adquiridos-1994.html)|Current non-PE individual abatement,400,000 cumulative transfer cap,proportion and 2005 listed-security value method|2026-10-27|
| [AEAT Modelo 210 instructions](https://sede.agenciatributaria.gob.es/Sede/todas-gestiones/impuestos-tasas/impuesto-sobre-renta-no-residentes/modelo-210-irnr______a-no-residentes-permanente_/instrucciones.html) | Nonresident married joint-owner property-transfer return, 210 H ownership entries and both signatures for paper filing | 2026-10-28 |
| [TRLIRNR, RDL 5/2004](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527) | Source/PE definition; arts. 16–25 ordinary PE/non-PE bases, rates, property retention, exit/instalments, returns and payer rules | 2026-10-26 |
| [LIRPF, Ley 35/2006](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764), [operative art. 85 version](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20261002&tn=1#a85) | Residence, 2026 imputation/DA 55, gain rules, savings scale and individual share exit; future 2027 art. 85 separated | 2026-10-26 |
| [RIRPF, RD 439/2007](https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820), [IRNR regulation, RD 1776/2004](https://www.boe.es/buscar/act.php?id=BOE-A-2004-14532) | Exit election/deferral/return clocks, non-PE/property procedure | 2026-10-26 |
| [Orden EHA/3316/2010](https://www.boe.es/buscar/act.php?id=BOE-A-2010-19707), [Orden HAC/623/2026](https://www.boe.es/buscar/doc.php?id=BOE-A-2026-13573) | 210/211, revised own-use/rental periods and transitional commencement | 2026-10-26 |
| [LIS, Ley 27/2014](https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328), [LGT, Ley 58/2003](https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186) | Corporate computational gateway, migration distinction, procedure and conduct-based penalties | 2026-10-26 |

[TRLIRNR art. 25/DA 4/DT 1](https://www.boe.es/buscar/act.php?id=BOE-A-2004-4527), [LIRPF art.9 and operative85](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764&p=20261002&tn=1#a85), and [AEAT residence documentation](https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/manual-tributacion-no-residentes/capitulo-05-declaracion-rentas-obtenidas-ep/documentacion.html) reread **2026-10-27** for specialist rates, residence exclusion/certificate validity, time-share boundary and historical gain gateways.

**Not yet confirmed:** case-specific treaty/MLI entitlement and rates; detailed former-main-home reinvestment and the precise equality-at-cap old-asset abatement boundary where decisive, specialist combined-foral/fiscal-group allocation and PE attribution/election outcomes without their required facts. Ordinary Basque/Navarra nonresident methods are in the separate foral Guide, independently reviewed for its supplied ordinary scope. General ordinary residence, non-PE rental/property, PE accounting-to-tax, individual share exit and PE transfer computations are supplied. Independent whole-pack review remains outstanding.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-28. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `es-non-resident-income-tax-irnr-and` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/es-non-resident-income-tax-irnr-and. If neither is available, confirm every figure against the official source pages cited above before relying on it.