{"id":2446,"date":"2015-11-19T11:14:11","date_gmt":"2015-11-19T11:14:11","guid":{"rendered":"https:\/\/www.escura.com\/blog-escura\/?p=2446"},"modified":"2015-11-19T11:14:11","modified_gmt":"2015-11-19T11:14:11","slug":"impatriates-and-expats","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/impatriates-and-expats\/","title":{"rendered":"Impatriates and expats"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/www.escura.com\/blog-escura\/wp-content\/uploads\/2015\/05\/retenciones.jpg\"><img decoding=\"async\" class=\"size-thumbnail wp-image-1713 alignleft\" src=\"https:\/\/www.escura.com\/blog-escura\/wp-content\/uploads\/2015\/05\/retenciones-150x150.jpg\" alt=\"retenciones\" width=\"150\" height=\"150\" \/><\/a>Expats in Spain, as in all European Countries, have a special regulation.<\/p>\n<p style=\"text-align: justify;\">Bufete Escura has a specific service for expats that basically includes four areas: Tax, Corporate, Labor and application for NIE.<\/p>\n<p style=\"text-align: justify;\">Tax issues must be taken into special consideration.\u00a0To a foreign resident in Spain will affect three different taxation systems:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>NOT RESIDENTS<\/strong><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>RESIDENTS<\/strong><\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>IMPATRIATES SYSTEM<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The application system is determined basically by:<\/p>\n<ul style=\"text-align: justify;\">\n<li>NON-RESIDENTS have not to reside in Spain more than 183 days but have to receive income in Spain.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>RESIDENTS that reside in Spain for more than 183 days are in the general scheme as if they were Spanish.<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li>IMPATRIATES SYSTEM is an exceptional regime that is applied to displaced persons for work reasons and is eligible for up to five years.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Indicated below the tables for each application system:<\/p>\n<ol style=\"text-align: justify;\">\n<li><strong><u>TAX RATES FOR RESIDENT IN SPAIN:<\/u><\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><strong><u>General Taxable Base:<\/u><\/strong><\/p>\n<table width=\"593\">\n<tbody>\n<tr>\n<td width=\"177\"><strong>TAXABLE INCOME<\/strong><strong>\u00a0<\/strong><\/td>\n<td width=\"189\"><strong>UP TO<\/strong><\/td>\n<td width=\"227\"><strong>\u00a0FROM 2016<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"177\">0\u20ac<\/td>\n<td width=\"189\">12.450\u20ac<\/td>\n<td width=\"227\"><strong>19%<\/strong><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"177\">12.450\u20ac<\/td>\n<td width=\"189\">20.200\u20ac<\/td>\n<td width=\"227\"><strong>24%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"177\">20.200\u20ac<\/td>\n<td width=\"189\">34.000\u20ac<\/td>\n<td width=\"227\"><strong>30%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"177\">34.200\u20ac<\/td>\n<td width=\"189\">60.000\u20ac<\/td>\n<td width=\"227\"><strong>37%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"177\">60.000\u20ac<\/td>\n<td width=\"189\">From now<\/td>\n<td width=\"227\"><strong>45%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><strong><u>Savings Taxable Base:<\/u><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"144\"><strong>TAXABLE INCOME<\/strong><\/td>\n<td width=\"144\"><strong>UP TO<\/strong><\/td>\n<td width=\"144\"><strong>2015<\/strong><\/td>\n<td width=\"144\"><strong>2016<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"144\">0\u20ac<\/td>\n<td width=\"144\">6.000\u20ac<\/td>\n<td width=\"144\">20%<\/td>\n<td width=\"144\">19%<\/td>\n<\/tr>\n<tr>\n<td width=\"144\">6.000\u20ac<\/td>\n<td width=\"144\">50.000\u20ac<\/td>\n<td width=\"144\">22%<\/td>\n<td width=\"144\">21%<\/td>\n<\/tr>\n<tr>\n<td width=\"144\">50.000\u20ac<\/td>\n<td width=\"144\">From now<\/td>\n<td width=\"144\">24%<\/td>\n<td width=\"144\">23%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<ol style=\"text-align: justify;\" start=\"2\">\n<li><strong><u>TAX RATES FOR NON-RESIDENT (IRNR):<\/u><\/strong><\/li>\n<\/ol>\n<table width=\"603\">\n<tbody>\n<tr>\n<td width=\"168\">&nbsp;<\/td>\n<td width=\"104\"><strong>2014<\/strong><strong>\u00a0<\/strong><\/td>\n<td width=\"180\"><strong>2015<\/strong><\/td>\n<td width=\"151\"><strong>2016<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\">General Rate<\/td>\n<td width=\"104\"><strong>24,75%<\/strong><\/td>\n<td width=\"180\">EU \/ Iceland \/ Norway <strong>20% (until 11\/07\/15)<\/strong><\/p>\n<p>UE \/ Iceland \/ Norway <strong>19,5 % (from 12\/07\/15)<\/strong><\/p>\n<p>Others\u00a0\u00a0\u00a0 <strong>24%<\/strong><\/td>\n<td width=\"151\">EU \/ Iceland \/ <strong>Norway \u00a0\u00a019%<\/strong><\/p>\n<p>Others: <strong>24%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\">Interests, dividends, profits, etc.<\/td>\n<td width=\"104\">&nbsp;<\/p>\n<p><strong>21%<\/strong><\/td>\n<td width=\"180\"><strong>Until 11\/07\/15:\u00a0 20%<\/strong><\/p>\n<p><strong>From 12\/07\/15: 19,50%<\/strong><\/td>\n<td width=\"151\"><strong>19%<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\">Tax Rate<\/td>\n<td width=\"104\"><strong>\u00a0<\/strong><strong>21%<\/strong><\/td>\n<td width=\"180\"><strong>\u00a0<\/strong><strong>Until 11\/07\/15:\u00a0 20%<\/strong><\/p>\n<p><strong>From 12\/07\/15: 19,50%<\/strong><strong>\u00a0<\/strong><\/td>\n<td width=\"151\"><strong>19%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<ol style=\"text-align: justify;\" start=\"3\">\n<li><strong><u>IMPATRIATES SYSTEM:<\/u><\/strong><\/li>\n<\/ol>\n<table>\n<tbody>\n<tr>\n<td width=\"192\"><strong>\u00a0<\/strong><\/td>\n<td width=\"192\"><strong>2014<\/strong><strong>\u00a0<\/strong><\/td>\n<td width=\"192\"><strong>2015<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"192\"><strong>GENERAL RATE<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/td>\n<td width=\"192\"><strong>24,75%<\/strong><\/td>\n<td width=\"192\"><strong>&#8211; <\/strong>Up to 600.000\u20ac:<strong> 24%<\/strong><\/p>\n<p>&#8211; Above 600.000\u20ac<strong>: 45% (47% in 2015).<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"192\"><strong>TAX RATE FOR INTERESTS, DIVIDENDS AND OTHER PROFITS, ETC.<\/strong><\/p>\n<p>&nbsp;<\/td>\n<td width=\"192\"><strong>21%<\/strong><\/td>\n<td width=\"192\">&#8211; Up to 6.000\u20ac: <strong>19% (20% in 2015).<\/strong><\/p>\n<p>-From 6.000\u20ac to 50.000\u20ac: <strong>21% (22% in 2015).<\/strong><\/p>\n<p>&#8211; Above: <strong>23% (24% in 2015)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>For further information, please click <a href=\"https:\/\/www.escura.com\/blog-escura\/tax-news-income-tax-of-non-residents\/\">here<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Expats in Spain, as in all European Countries, have a special regulation. Bufete Escura has a specific service for expats that basically includes four areas: Tax, Corporate, Labor and application for NIE. Tax issues must be taken into special consideration.\u00a0To a foreign resident in Spain will affect three different taxation systems: NOT RESIDENTS RESIDENTS IMPATRIATES SYSTEM The application system is determined basically by: NON-RESIDENTS have not to reside in Spain more than  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[],"class_list":["post-2446","post","type-post","status-publish","format-standard","hentry","category-internacional"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Escura. 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