They are taxpayers for personal income tax

Regulations: Art. 8 Law Income Tax

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 Income Tax Law which are discussed below.

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 for the IRPF in the tax period in which the change of residence occurs and in the four following tax periods.

   Attention: Please note that as of July 11, 2021, and in accordance with the provisions of the Tenth Additional Provision of Law 36/2006, of November 29, on measures to prevent tax fraud, all references made in the Personal Income Tax regulations to tax havens, countries or territories with which there is no effective exchange of information, or with no or low taxation will be understood to be made to the definition of non-cooperative jurisdiction established in the First Additional Provision of said Law 36/2006, of November 29, as in force as of July 11, 2021.

   However, until the countries or territories that are considered non-cooperative jurisdictions are approved by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991, of July 5, which determines the countries or territories that are considered tax havens, will have such consideration.

   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.