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What is non resident tax in Spain?

CGT in Spain is 19% for non-residents from EU and EEA countries and 24% for non-residents from other countries.



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Both residents and non-residents can be taxed, although non-residents are only taxed on assets located in Spain. Tax rates are progressive and start at 7.65% (0-7,993 EUR), up to 34% (over 797,555 EUR).

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Visitors must pay a fee that varies depending on the category of accommodation and location. It ranges from 0.60 euros to 3.50 euros per night and person.

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