{"id":15610,"date":"2019-03-24T10:05:04","date_gmt":"2019-03-24T09:05:04","guid":{"rendered":"https:\/\/www.latribunedeplanas.com\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/"},"modified":"2025-07-28T18:47:53","modified_gmt":"2025-07-28T16:47:53","slug":"impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes","status":"publish","type":"post","link":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/","title":{"rendered":"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; admin_label=\u00bbSection-Article\u00bb module_class=\u00bbsection-article\u00bb _builder_version=\u00bb4.16&#8243; custom_margin=\u00bb0px|0px|0px|0px\u00bb custom_padding=\u00bb0px|0px|0px|0px\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_row use_custom_gutter=\u00bbon\u00bb gutter_width=\u00bb1&#8243; admin_label=\u00bbLigne-Article\u00bb module_class=\u00bbligne-article et_pb_row_fullwidth\u00bb _builder_version=\u00bb4.16&#8243; width=\u00bb100%\u00bb width_tablet=\u00bb100%\u00bb width_phone=\u00bb\u00bb width_last_edited=\u00bbon|desktop\u00bb max_width=\u00bb100%\u00bb max_width_tablet=\u00bb100%\u00bb max_width_phone=\u00bb\u00bb max_width_last_edited=\u00bbon|desktop\u00bb custom_margin=\u00bb0px||0px\u00bb custom_padding=\u00bb0px||0px\u00bb make_fullwidth=\u00bbon\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text admin_label=\u00bbTexte-Article-Impuesto sobre la Renta de No Residentes (IRNR)\u00bb module_class=\u00bbtxt-article\u00bb _builder_version=\u00bb4.27.4&#8243; text_font=\u00bb|300|||||||\u00bb header_font=\u00bb||||||||\u00bb header_2_font=\u00bb||||||||\u00bb header_3_font=\u00bb||||||||\u00bb header_3_font_size=\u00bb24px\u00bb header_3_line_height=\u00bb1.3em\u00bb header_4_font=\u00bb||||||||\u00bb header_4_text_align=\u00bbcenter\u00bb header_4_text_color=\u00bb#840303&#8243; header_4_font_size=\u00bb20px\u00bb text_line_height_tablet=\u00bb\u00bb text_line_height_phone=\u00bb1.3em\u00bb text_line_height_last_edited=\u00bbon|desktop\u00bb header_3_font_size_tablet=\u00bb\u00bb header_3_font_size_phone=\u00bb23px\u00bb header_3_font_size_last_edited=\u00bbon|desktop\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2>\u00bfQu\u00e9 es el IRNR en Espa\u00f1a?<\/h2>\n<p>Todos los extranjeros no residentes en Espa\u00f1a tienen la obligaci\u00f3n de declarar ante el <a href=\"https:\/\/es.wikipedia.org\/wiki\/Direcci%C3%B3n_General_de_Tributos\" target=\"_blank\" rel=\"noopener noreferrer\">centro de impuestos (Hacienda)<\/a> los ingresos (financieros, profesionales, salarios, rentas) que hayan percibido en territorio espa\u00f1ol durante el a\u00f1o y\/o el bien inmueble que hayan adquirido. Como propietario, esta declaraci\u00f3n debe completarse tanto si genera como si no genera ingresos por alquiler.<\/p>\n<hr style=\"margin-bottom: 30px;\" \/>\n<h2>\u00bfCu\u00e1l es la base imponible y el tipo impositivo del IRNR?<\/h2>\n<p>En el caso de haber adquirido un inmueble como segunda residencia, lo utilice o no, la base imponible se calcula como el 1,1% del valor catastral del inmueble. En el caso de ingresos por alquiler en Espa\u00f1a, la base imponible se determina como la diferencia entre los ingresos percibidos por el alquiler y los gastos invertidos en la propiedad.<\/p>\n<p>El tipo impositivo es similar en ambos casos. Este impuesto fue modificado con la reforma fiscal espa\u00f1ola de 2014:<\/p>\n<ul>\n<li>2012 &#8211; 2013 &#8211; 2014: 24,75%<\/li>\n<li>hasta julio de 2015: 20%<\/li>\n<li>desde julio de 2015: 19,50%<\/li>\n<li>2016: 19%<\/li>\n<li>2017: 19%<\/li>\n<li>2018: 19%<\/li>\n<\/ul>\n<hr style=\"margin-bottom: 30px;\" \/>\n<h2>\u00bfC\u00f3mo se declara el impuesto IRNR en Espa\u00f1a?<\/h2>\n<p>A diferencia del Impuesto sobre Bienes Inmuebles (IBI), que es reclamado por el ayuntamiento del lugar donde se encuentra la propiedad, corresponde al propietario calcular, completar y presentar cada a\u00f1o o cada trimestre <a href=\"https:\/\/www2.agenciatributaria.gob.es\/wlpl\/OV17-M210\/index.zul\" target=\"_blank\" rel=\"noopener noreferrer\">el formulario de declaraci\u00f3n del IRNR<\/a> ante la Agencia Tributaria. No obstante, puede nombrar un representante fiscal para que realice este tr\u00e1mite en su nombre.<\/p>\n<p>[\/et_pb_text][et_pb_text admin_label=\u00bbTexte-Lien\u00bb module_class=\u00bbtxt-article\u00bb _builder_version=\u00bb4.27.4&#8243; text_font=\u00bb|300|||||||\u00bb header_font=\u00bb||||||||\u00bb header_2_line_height=\u00bb1.2em\u00bb header_3_font=\u00bb||||||||\u00bb header_3_line_height=\u00bb1.3em\u00bb header_4_text_align=\u00bbcenter\u00bb custom_padding=\u00bb30px||||false|false\u00bb hover_enabled=\u00bb0&#8243; text_line_height_tablet=\u00bb\u00bb text_line_height_phone=\u00bb1.3em\u00bb text_line_height_last_edited=\u00bbon|desktop\u00bb header_2_font_size_tablet=\u00bb\u00bb header_2_font_size_phone=\u00bb\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb header_3_font_size_tablet=\u00bb\u00bb header_3_font_size_phone=\u00bb23px\u00bb header_3_font_size_last_edited=\u00bbon|desktop\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p><a href=\"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-taxe-fonciere-en-espagne-ibi\/\">\u2013Leer tambi\u00e9n:  Impuestos en Espa\u00f1a: Impuesto sobre Bienes Inmuebles (IBI)<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00bfQu\u00e9 es el IRNR en Espa\u00f1a? Todos los extranjeros no residentes en Espa\u00f1a tienen la obligaci\u00f3n de declarar ante el centro de impuestos (Hacienda) los ingresos (financieros, profesionales, salarios, rentas) que hayan percibido en territorio espa\u00f1ol durante el a\u00f1o y\/o el bien inmueble que hayan adquirido. Como propietario, esta declaraci\u00f3n debe completarse tanto si genera [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":13900,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[201],"tags":[],"class_list":["post-15610","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articulos-de-2019-y-2020"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)<\/title>\n<meta name=\"description\" content=\"Todo sobre el IRNR en Espa\u00f1a: qui\u00e9n debe declararlo, qu\u00e9 se grava, tipos impositivos y c\u00f3mo presentar la declaraci\u00f3n ante Hacienda.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)\" \/>\n<meta property=\"og:description\" content=\"Todo sobre el IRNR en Espa\u00f1a: qui\u00e9n debe declararlo, qu\u00e9 se grava, tipos impositivos y c\u00f3mo presentar la declaraci\u00f3n ante Hacienda.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/\" \/>\n<meta property=\"og:site_name\" content=\"La Tribune de Planas\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/groups\/1220895301376005\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/Creawebsite-113915200150984\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-24T09:05:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-28T16:47:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.latribunedeplanas.com\/wp-content\/uploads\/2019\/03\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"540\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Jim\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jim\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/\"},\"author\":{\"name\":\"Jim\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#\\\/schema\\\/person\\\/590a87318688792f18d8e1c983528bc8\"},\"headline\":\"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)\",\"datePublished\":\"2019-03-24T09:05:04+00:00\",\"dateModified\":\"2025-07-28T16:47:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/\"},\"wordCount\":550,\"publisher\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg\",\"articleSection\":[\"Art\u00edculos de 2019 y 2020\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/\",\"url\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/\",\"name\":\"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg\",\"datePublished\":\"2019-03-24T09:05:04+00:00\",\"dateModified\":\"2025-07-28T16:47:53+00:00\",\"description\":\"Todo sobre el IRNR en Espa\u00f1a: qui\u00e9n debe declararlo, qu\u00e9 se grava, tipos impositivos y c\u00f3mo presentar la declaraci\u00f3n ante Hacienda.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg\",\"contentUrl\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg\",\"width\":540,\"height\":350,\"caption\":\"las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/\",\"name\":\"La Tribune de Planas\",\"description\":\"Les Planes del Rei - Urbanizaci\u00f3n del municipio de Pratdip\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#organization\",\"name\":\"Vecinos de Planes del Rei (SOSPlanes)\",\"url\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/logo-sos-planas-0.png\",\"contentUrl\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/wp-content\\\/uploads\\\/2021\\\/11\\\/logo-sos-planas-0.png\",\"width\":600,\"height\":400,\"caption\":\"Vecinos de Planes del Rei (SOSPlanes)\"},\"image\":{\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/groups\\\/1220895301376005\\\/\",\"https:\\\/\\\/www.instagram.com\\\/lasplanasdelrey\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.latribunedeplanas.com\\\/es\\\/#\\\/schema\\\/person\\\/590a87318688792f18d8e1c983528bc8\",\"name\":\"Jim\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5a89228fd282eb9ee33a60b4ff06f9c31751866f1fb91ca56263af0968354113?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5a89228fd282eb9ee33a60b4ff06f9c31751866f1fb91ca56263af0968354113?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/5a89228fd282eb9ee33a60b4ff06f9c31751866f1fb91ca56263af0968354113?s=96&d=mm&r=g\",\"caption\":\"Jim\"},\"sameAs\":[\"https:\\\/\\\/www.creawebsite.be\\\/\",\"https:\\\/\\\/www.facebook.com\\\/Creawebsite-113915200150984\",\"https:\\\/\\\/www.instagram.com\\\/creawebsite.be\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/jean-marc-delchef\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)","description":"Todo sobre el IRNR en Espa\u00f1a: qui\u00e9n debe declararlo, qu\u00e9 se grava, tipos impositivos y c\u00f3mo presentar la declaraci\u00f3n ante Hacienda.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/","og_locale":"es_ES","og_type":"article","og_title":"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)","og_description":"Todo sobre el IRNR en Espa\u00f1a: qui\u00e9n debe declararlo, qu\u00e9 se grava, tipos impositivos y c\u00f3mo presentar la declaraci\u00f3n ante Hacienda.","og_url":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/","og_site_name":"La Tribune de Planas","article_publisher":"https:\/\/www.facebook.com\/groups\/1220895301376005\/","article_author":"https:\/\/www.facebook.com\/Creawebsite-113915200150984","article_published_time":"2019-03-24T09:05:04+00:00","article_modified_time":"2025-07-28T16:47:53+00:00","og_image":[{"width":540,"height":350,"url":"https:\/\/www.latribunedeplanas.com\/wp-content\/uploads\/2019\/03\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg","type":"image\/jpeg"}],"author":"Jim","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"Jim","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/#article","isPartOf":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/"},"author":{"name":"Jim","@id":"https:\/\/www.latribunedeplanas.com\/es\/#\/schema\/person\/590a87318688792f18d8e1c983528bc8"},"headline":"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)","datePublished":"2019-03-24T09:05:04+00:00","dateModified":"2025-07-28T16:47:53+00:00","mainEntityOfPage":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/"},"wordCount":550,"publisher":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/#organization"},"image":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.latribunedeplanas.com\/wp-content\/uploads\/2019\/03\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg","articleSection":["Art\u00edculos de 2019 y 2020"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/","url":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/","name":"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)","isPartOf":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/#primaryimage"},"image":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.latribunedeplanas.com\/wp-content\/uploads\/2019\/03\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg","datePublished":"2019-03-24T09:05:04+00:00","dateModified":"2025-07-28T16:47:53+00:00","description":"Todo sobre el IRNR en Espa\u00f1a: qui\u00e9n debe declararlo, qu\u00e9 se grava, tipos impositivos y c\u00f3mo presentar la declaraci\u00f3n ante Hacienda.","breadcrumb":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/#primaryimage","url":"https:\/\/www.latribunedeplanas.com\/wp-content\/uploads\/2019\/03\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg","contentUrl":"https:\/\/www.latribunedeplanas.com\/wp-content\/uploads\/2019\/03\/las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes.jpg","width":540,"height":350,"caption":"las-planas-del-rey-impuesto-sobre-la-renta-de-no-residentes"},{"@type":"BreadcrumbList","@id":"https:\/\/www.latribunedeplanas.com\/es\/impot-en-espagne-limpot-sur-le-revenu-des-non-residents-irnrimpuesto-sobre-la-renta-de-no-residentes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.latribunedeplanas.com\/es\/"},{"@type":"ListItem","position":2,"name":"Impuestos en Espa\u00f1a: Impuesto sobre la Renta de No Residentes (IRNR)"}]},{"@type":"WebSite","@id":"https:\/\/www.latribunedeplanas.com\/es\/#website","url":"https:\/\/www.latribunedeplanas.com\/es\/","name":"La Tribune de Planas","description":"Les Planes del Rei - Urbanizaci\u00f3n del municipio de Pratdip","publisher":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.latribunedeplanas.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.latribunedeplanas.com\/es\/#organization","name":"Vecinos de Planes del Rei (SOSPlanes)","url":"https:\/\/www.latribunedeplanas.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.latribunedeplanas.com\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.latribunedeplanas.com\/wp-content\/uploads\/2021\/11\/logo-sos-planas-0.png","contentUrl":"https:\/\/www.latribunedeplanas.com\/wp-content\/uploads\/2021\/11\/logo-sos-planas-0.png","width":600,"height":400,"caption":"Vecinos de Planes del Rei (SOSPlanes)"},"image":{"@id":"https:\/\/www.latribunedeplanas.com\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/groups\/1220895301376005\/","https:\/\/www.instagram.com\/lasplanasdelrey\/"]},{"@type":"Person","@id":"https:\/\/www.latribunedeplanas.com\/es\/#\/schema\/person\/590a87318688792f18d8e1c983528bc8","name":"Jim","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/5a89228fd282eb9ee33a60b4ff06f9c31751866f1fb91ca56263af0968354113?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5a89228fd282eb9ee33a60b4ff06f9c31751866f1fb91ca56263af0968354113?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5a89228fd282eb9ee33a60b4ff06f9c31751866f1fb91ca56263af0968354113?s=96&d=mm&r=g","caption":"Jim"},"sameAs":["https:\/\/www.creawebsite.be\/","https:\/\/www.facebook.com\/Creawebsite-113915200150984","https:\/\/www.instagram.com\/creawebsite.be\/","https:\/\/www.linkedin.com\/in\/jean-marc-delchef\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/posts\/15610","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/comments?post=15610"}],"version-history":[{"count":9,"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/posts\/15610\/revisions"}],"predecessor-version":[{"id":26311,"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/posts\/15610\/revisions\/26311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/media\/13900"}],"wp:attachment":[{"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/media?parent=15610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/categories?post=15610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.latribunedeplanas.com\/es\/wp-json\/wp\/v2\/tags?post=15610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}