THE SPANISH SYSTEM HAS TWO TYPES OF PERSONAL INCOME TAX:
-PIT for Spanish resident individuals and
-NRIT for individuals who are not resident in Spain
Spanish resident individuals are generally liable to PIT on their worldwide income wherever it arises. Non-resident individuals are chargeable to NRIT on their Spanish source income only.
An individual is liable to Spanish tax based on his or her residence. An individual is deemed to be Spanish resident if he or she spends more than 183 days in the tax year (i.e. the calendar year) in Spain or if the individual’s main centre of business or professional activities or economic interests is located in Spain.