FISCAL DEPARTMENT

I.- NON  RESIDENTS

• NIE Number (fiscal number)
• Fiscal Representation
• Wealth Tax
• Income Tax
• Rates
• Local tax and fees
• Capital Gains Tax
• Tax Retention Property Sale (3 % IRPF)

II- RESIDENTS

• Certificate: Central Registry for Foreigners
• Certificate: Fiscal Residence
• Income Tax
• Social Security