As part of recently proposed tax measures for corporate and individual income tax, Spain has also introduced changes to non-resident income tax.

The main change is a cut in the general non-resident tax rate to 20% in 2015 and 19% in 2016 for taxpayers resident in EU and EEA Member States. The current rate for all non-residents is 24.75% and is set to be reduced to 24% in 2015.