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Taxpayers who are required to file a personal income tax return must, when filing their returns,calculate the related tax payable and pay it over in the place and manner and by the deadlinesdetermined by the Ministry of Economy and Finance. The deadline is usually June 30.Non-residentIn generalIndividuals and entities non-resident in Spain are liable for non-resident income tax on theincome and/or gains they obtain in Spain.Non-resident with a permanent establishmentTaxpayers obtaining income and gains through a permanent establishment in Spain are taxed onall the income and gains attributable to the permanent establishment. Permanent establishment inSpain of non-resident individuals are subject to the same tax rate.Non-resident without a permanent establishmentTaxpayers obtaining income and gains without permanent establishment are taxed separately oneach full or partial accrual of income and or gains obtained in Spain.There are certain exceptions, including among others:1 Interest and other income from the transfer of own capital to third parties obtainedwithout the intermediation of a permanent establishment by residents of other EU-Member States (except tax havens).2 Dividends distributed by a Spanish subsidiary to its EU parent company.3 Income paid as a result of the international sale of goods.The tax rates applicable to non-residents without a permanent establishment are as follows Pleasetake note the tax treaties signed by Spain and certain special rules where the non-resident residesin an EU country.TYPE OF INCOME RATE ( %)General (including royalties) 24.75 %Dividends 21 %Interest 21 %Gains from transfer or redemption of units/shares in the capital 21 %or equity of collective investment institutionsCapital gains 21 %31