Delimitation

Regulations: Articles 8.2 and 10.1 Law IRPF

The determination of the total integral quota corresponding to natural persons of Spanish nationality who, being considered IRPF taxpayers, reside abroad, presents certain specialities with respect to the liquidation procedure discussed up to now, due to the fact that, as they cannot be considered residents in the territory of any Autonomous Community, they lack regulatory competence over the IRPF applicable to them.

The are taxpayers of personal income tax, residents abroad: persons of Spanish nationality, their legally non-separated spouse and minor children who, in accordance with the terms established in articles 8.2 and 10.1 of the Income Tax Law, have their habitual residence abroad, due to their status as:

• Members of Spanish diplomatic missions.
• Members of Spanish consular offices, with the exception of honorary vice-consuls or honorary consular agents and their dependent staff.
• Holders of official positions or employment in the Spanish State as members of delegations and permanent representations accredited to international organisations or who form part of delegations or observer missions abroad.
• Active civil servants holding official posts or employment abroad which is not diplomatic or consular.
• Those who prove their new tax residence in a country or territory considered a tax haven, during the tax period in which the change of residence is made and the following four.

The special features that arise in determining the full tax rate for these taxpayers are those indicated in the following sections.