The first step will be to consider who must pay for the Non-resident Income Tax, which, in general, will be the natural persons who have obtained income in Spain even though their tax residence is not in this country. In other words, if you have earned money in operations in Spain you must declare them, although this does not mean that you should always present the tax.
Royal Decree 5/2004, of March 5, which approves the revised text of the Law on Income Tax for Non-Residents, is in charge of regulating this tax and establishing the cases and specific income for which it will be necessary to pay taxes even if you do not live in Spain.
Individuals and entities who are not resident in Spanish territory and persons who are residents but who, because of their status as displaced persons, may be considered non-residents, and they will be considered to face this tax.
In general terms, the law determines that ``the taxable event is the obtaining of income, cash or any kind, in Spanish territory.`` Based on such a general and brief definition, a series of clearer assumptions are made about the income that will effectively be subject to the payment of Non-Resident Income Tax.