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This tax is regulated by Royal Legislative Decree 5/2004, of 5 March, approving the revised text of the Law on Non-Resident Income Tax (TRLIRNR).Income tax obtained in Spanish territory by non-resident taxpayers, both individuals and entities (Article 1 TRLIRNR). There are two forms of taxation (Article 15 TRLIRNR)....

Before setting up a business in Spain, all resident and non-resident foreigners with financial affairs in Spain must have a foreigner’s tax identification number (NIE). The NIE is essential for any fiscal transactions in Spain, such as incorporating a company. If you are a Spanish national, you will have a NIF rather than a NIE number....