Common questions about Spanish taxation

Residency involves multiple factors, without one absolute rule. The primary criteria are physical presence (exceeding 183 days annually) and whether the main centre of your economic or professional activities is located in Spain. Having a spouse or dependent children residing there may also indicate residency status.

Non-residents must still satisfy certain Spanish tax requirements. Non-residents are generally required to pay taxes in Spain on specific types of income or assets sourced in Spain, with obligations varying by income type.

It represents a property's assessed valuation for tax purposes, determined by local authorities considering location, size and market conditions.

It appears on your Real Estate Ownership Tax receipt (IBI), displaying the total property value alongside separate land and construction valuations.

The Complete Reference Number (known as NRC in Spanish) is a reference number used in banking transactions to uniquely identify and track a specific payment or transfer.