There are two types of taxable income for Spanish PIT purposes: general taxable income and savings taxable income.
Non-residents are subject to NRIT only on their Spanish-source income. Residents in Spain are generally subject to PIT on their worldwide income, regardless of where it is generated, which is taxed, following statutory reductions, at progressive rates. Therefore, persons who obtain income in Spain are either liable to pay Spanish PIT or Spanish NRIT.
The Spanish system for direct taxation of individuals is mainly comprised of two personal income taxes: Spanish personal income tax (PIT), for individuals who are resident in Spain for tax purposes, and Spanish non-residents' income tax (NRIT), for individuals who are not resident in Spain for tax purposes who obtain income in Spain.
0 kommentar(er)
