4.1.5. Autonomous community or city of residence
The Autonomous Community or City with Statute of Autonomy in which the taxpayer had his or her habitual residence during 2018 will be recorded.
The code “20” will be indicated. “Non-resident taxpayers” in the following cases:
- Spaniards who are subject to the Wealth Tax by personal obligation, but who have their habitual residence abroad due to their status as members of Spanish diplomatic missions or consular offices, public officials or holders of official positions or employment, as referred to in article 10 of the Personal Income Tax Law.
- Spaniards who have not lost their status as taxpayers by establishing residence in a country or territory that is regulated as a tax haven.
- Taxpayers who, having been residents in Spanish territory, become residents in another country and have chosen to continue paying taxes under personal obligation in Spain.