It is clear that the rental of a property must be declared because it implies a capital gain, but what happens with the properties owned by a taxpayer that are empty or not rented? Do they also have to pay Personal Income Tax (IRPF)?
Any worker, self-employed or employed, retired person and, in short, any person who, as a tax resident* in Spain, has received income of any kind during the calendar year 2023, must go through this procedure, as long as they comply with certain scales shown below.
If you are going to register as autonomo or you are thinking to change your bank the first thing that you will need to check is that the bank that you choose is among the financial entities co-operating with Social Security & Hacienda.
Countries sign treaties to prevent double international taxation in which certain rules are stablished in order to acknowledge a tax payment made in the other country.
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