Scandinavian tax residents in Spain must file a Spanish tax return, re-gardless of the amount of their income, if they want to deduct Scan-dinavian tax in the calculation of Spanish tax. The deadline for submitting the Spanish tax return is June 30, 2021.<\/p>\n\n
In general, no tax return must be submitted when:<\/p>\n
The general rules for when you are required to file a Spanish tax return as a tax resident in Spain are rarely relevant to Scandinavians, as a deduction for interna-tional double taxation (Scandinavian tax) presupposes that a Spanish tax return has been filed.<\/p>\n
In general, there are only two types of income into which all taxable income can be divided. The taxable income can only belong to one of these two types of income:<\/p>\n
\n
| Ordinary income<\/td>\n | Savings income<\/td>\n <\/tr>\n | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income from work<\/td>\n | Dividends<\/td>\n <\/tr>\n | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income from real estate<\/td>\n | Interest<\/td>\n <\/tr>\n | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income from moveables\/rights<\/td>\n | Capitalization operations<\/td>\n <\/tr>\n | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Income from business activity<\/td>\n | Life\/disability insurance<\/td>\n <\/tr>\n | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Accured\/fictitious income<\/td>\n | Other capital income<\/td>\n <\/tr>\n | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| Unproven capital gain<\/td>\n | Capital gain and loss<\/td>\n <\/tr>\n <\/tbody>\n<\/table>\n<\/p>\nIncome and capital gain specifically considered ordinary income <\/h2>\nThe ordinary income also consists of income that has the character of fictitious income or which due to lack of documentation of a real business activity is not accepted as savings income.<\/p>\n
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