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2021 Wealth tax

4.1.5. Community or autonomous city of residence

The Autonomous Community or City with Statute of Autonomy in which the taxpayer has had their habitual residence during the year 2021 will be recorded.

The code “20” will be indicated. Non-resident taxpayers” in the following cases:

  • Spaniards subject to the Wealth Tax due to 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 position or employment, referred to in the article 10 of the Personal Income Tax Law.

  • Spaniards who have not lost their status as taxpayers by establishing their residence in a country or territory legally classified as a tax haven.

  • Taxpayers who, having been residents in Spanish territory, become resident in another country and have chosen to continue paying taxes due to personal obligation in Spain.