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Practical Income Manual 2021.


Regulations: Articles 8.2 and 10.1 Law Personal Income Tax

The determination of the total full quota corresponding to natural persons of Spanish nationality who, being considered IRPF taxpayers, reside abroad, presents certain specialties with respect to the liquidation procedure discussed so far, due to the fact that, since they cannot be considered residents in the territory of any Autonomous Community, they lack regulatory jurisdiction over the Personal Income Tax applicable to them.

Personal income tax taxpayers residing abroad are people of Spanish nationality, their spouse who is not legally separated and minor children who, in the terms established in articles 8.2 and 10.1 of the Personal 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 personnel.
  • Holders of official positions or employment of the Spanish State as members of delegations and permanent representations accredited to international organizations or who are 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 specialties involved in determining the full amount of the tax for these taxpayers are those indicated in the following sections.