3.1.1. Payers of Personal Income Tax

They are payers of Personal Income Tax:

• Individuals who have their habitual residence abroad for any of the circumstances provided for in point B) of this section.
• Individuals who have their habitual residence on Spanish territory.

1. Habitual residence in Spanish territory (art. 9 of the Act)

   The taxpayer will be understood to have his/her usual residence in Spanish territory when any of the following circumstances occur:

   1. Stay for more than 183 days

      When it remains more than 183 days, during the calendar year, in Spanish territory.

      To determine this period of permanence in Spanish territory, the following must be taken into account:

      • Sporadic absences will not be discounted, unless the taxpayer proves their tax residence in another country.
      • Temporary stays in Spain will not be counted as a result of the obligations entered into in cultural or humanitarian collaboration agreements, free of charge, with Spanish Public Administrations.

      In the case of countries or territories of those classified as non-cooperative jurisdiction.

   2. , The Tax Administration may require that the permanence of the tax be proven for 183 days in the calendar year.

   3. Base of its economic interests in Spain

      When it shows the main core or the basis of its economic activities or interests in Spain, directly or indirectly.

   4. Presumption in the event of residence of the spouse and minor children

      Unless proven otherwise, the taxpayer has his/her habitual residence in Spanish territory when, in accordance with the above criteria, the spouse who is not legally separated and the dependent minor children live in Spain.

2. Taxpayers who have their usual residence abroad

   1. Civil servants and holders of official employment abroad

      The Spanish citizens, their non-legally separated spouse and children of legal age who have their habitual residence abroad, will be considered as payers of Personal Income Tax, due to their status as:

      1. Members of Spanish diplomatic missions, including both the head of the mission and the members of the diplomatic, administrative, technical or service staff.
      2. Members of the Spanish consular offices, including both the head of the same and the civil servant or service staff assigned to them, with the exception of the viceconsumes fees or consular agents and the staff dependent on them.
      3. Holders of official post or employment of the Spanish State as members of the permanent delegations and representations accredited to international bodies or who are part of delegations or missions of observers abroad.
      4. Active civil servants holding official posts or employment abroad which is not diplomatic or consular.

      The provisions of the previous number shall not apply:

      • When the persons referred to in this section are not public officials in active status or holders of official employment or post and have their habitual residence abroad before the acquisition of any of the conditions listed therein.
      • In the case of spouses who are not legally separated or children under the age of , when they have their habitual residence abroad before the acquisition by the spouse, parent or parent of the conditions listed in this section.
   2. Change of residence to a tax haven

      Natural persons of Spanish nationality who prove their new tax residence in a country or territory legally qualified as a tax haven will not lose their status as taxpayers for this Tax.

      This rule shall apply in the tax period in which the change of residence takes place and during the following four tax periods.

Residents who are not considered taxpayers

Where specific rules derived from international treaties in which Spain is a party do not apply, they will not be considered as taxpayers, in a reciprocity, foreign nationals who have their habitual residence in Spain, when this circumstance is due to any of the cases established in section 1 above.