Spanish banks can open bank accounts in the name of a resident or non resident person.
In case of a non residents, the banks require that the clients prove that they are not resident in Spain by obtaining a certificate of non residency from the local police station.
A Spanish Non Resident bank account is in most cases tax exempt in Spain, any interest received by a non residents shall be taxed in the country of residence.
If you have a non-resident bank account in Spain, your bank will contact you every two years to confirm that your status as a non-resident remains the same.
If it does, they normally apply on your behalf for a non-resident certificate, if you have given them the necessary authorisation and charge you a fee for this service.
It is essential that you check with your bank whether this is an automatic process or if you need to apply for this personally.
If you have to apply for the certificate yourself, the application procedure for a Non Resident Certificate is very similar to the one for the NIE ( Number of Identification of Foreigners).
You have to go to your nearest Police station with your passport and a full copy of same , fill in a form and pay the corresponding rates.
The certificate has to be collected a few days after the application has been presented