Income tax returns and certificates of non-residence

Income tax returns are documents submitted by taxpayers to the Tax Administration to recognise and manifest any relevant event for the levy of taxes, in particular, the income received and the taxes accrued during the fiscal year as a result of economic activities.

The certificate of non-residence is a document issued by the General Police Directorate that foreign citizens must request to prove their status as a non-resident for tax purposes in Spain.

Additional information