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Practical manual for Income Tax 2019.

They are taxpayers for personal income tax

Regulations: Art. 8 Law PIT

  1. Individuals who have their habitual residence on Spanish territory.
  2. Natural persons who have their habitual residence abroad due to any of the circumstances provided for in article 10 of the Law of PIT which are discussed later.
  3. Natural persons of Spanish nationality who prove their new tax residence in a country or territory classified by regulation as a tax haven. These people will not lose their status as taxpayers due to the PIT in the tax period in which the change of residence occurs and in the four following tax periods.

    See in this regard the list of countries and territories classified by regulation as tax havens and the notes on the aforementioned list of countries and territories that appear in Chapter 10 of this Manual.