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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A non-resident entrepreneur asks whether opening a bank account in Spain to receive foreign income triggers taxes. The DGT responds that the account and transfers are tax-exempt, but interest earned may be subject to limited withholding under a double taxation treaty.
Non-residents are not subject to IRNR tax on account opening or foreign income receipt, but interest income may be subject to withholding under a double taxation agreement.
The fiscal team reviews your specific situation.
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