A person becomes liable for tax as a resident of Spain if:
In Spain, an individual is either resident or not resident for the whole tax year.
A resident of Spain is liable for tax on their worldwide income at scale rates after any available allowances and deductions.
A non-resident of Spain is liable for Spanish income tax only on Spanish income, generally at fixed rates and with no allowances or deductions.
The tax rates, scope and reliefs may change. Any statements concerning taxation are based upon our understanding of current taxation laws and practices which are subject to change. Tax information has been summarised; an individual must take personalised advice.
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