4.1.5. Autonomous community or city of residence
The Autonomous Community or City with the Statute of Autonomy will be entered in which the taxpayer has had his/her usual residence during 2018.
The code "20 will be indicated. Non-resident taxpayers "in the following cases:
- Spanish citizens subject to Wealth Tax for personal obligations, but who have their habitual residence abroad for their status as members of diplomatic missions or Spanish Consular Offices, civil servants or official employment or post holders, as referred to in Article 10 of the Personal Income Tax Act.
- Spaniards who have not lost their status as taxpayers due to establishing their residence in a country or territory that is legally classified as a tax haven.
- Taxpayers who, having been resident in Spain, have moved to another country and have chosen to continue paying taxes on their personal obligations in Spain.