Spanish tax law · English readings

Spain’s tax statutes, the articles that matter

A treaty tells you which country may tax you. Spanish domestic law tells you what Spain does with that right. These pages carry the operative articles in English, translated from the consolidated BOE texts, with a note on each explaining what it actually catches.

Unofficial English translations from the Spanish by Voixa Consultors S.L. Alexander Baranov is responsible for the translations. Check wording, rates, dates and legal effect against the Spanish original linked on each page.

Non-Resident Income Tax

Real Decreto Legislativo 5/2004. The statute that decides whether a foreign person or company owes anything in Spain at all, and what happens if they do.

Who pays, and on whatArticles 5, 6, 12 and 13 — taxpayers, residence, the taxable event, and the long definition of Spanish-source income.

Still to come

The remaining pages in the Non-Resident Income Tax series cover what is exempt, the rate and the return, and the rules on representatives and the EU option. Articles from the Personal Income Tax Act, the Capital Companies Act and the VAT Act follow.

What these pages are not

They are not the official text and they are not advice. Spain publishes no official English version of these statutes; the Agencia Tributaria’s English pages refer to the Spanish text. Where a reading matters to a decision, read it against the Spanish original, which is linked from each page, and take advice on your own facts.

They are also a snapshot. Spanish tax law changes several times a year, and a page carries the date of the reading it was taken from. Where an article cites a statute that has since been repealed, the citation is left as the law has it and the redirection is explained in a note rather than silently corrected.