The non-residents must declare the capital gains obtained from assets, dividends, interests and shares that they held in Spain.

 

Bear in mind that capital gains such as dividends, interests and properties have a fixed tax rate of 19% independent of your country of residence.

 

The form must be submitted no matter if you get losses or profit from the sale. If you have capital gains from financial assets, you must pay taxes in the quarter corresponding to the sale. If the capital gain is from the sale of your property in Spain, the tax should be filed within a maximum of 4 months after the sale.

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Form 210 (Non-resident Income Tax) should be presented in of these cases.