Impuesto sobre la renta de no residentes

Synopsis of Impuesto sobre la renta de no residentes

This publication contains the current regulations, updated to July 2023, governing the Non-Resident Income Tax in Spain. It is divided into two chapters: the Legislative Royal Decree 5/2004, which approves the consolidated text of the Non-Resident Income Tax Law, and the Royal Decree 1776/2004, which approves the Non-Resident Income Tax Regulations. The book includes footnotes indicating modifications affecting various provisions, as well as systematic and analytical indices.