They are taxpayers for personal income tax
Regulations: Art. 8 Law Personal Income Tax
Individuals who have their habitual residence on Spanish territory.
Natural persons who have their habitual residence abroad due to any of the circumstances provided for in article 10 of the Personal Income Tax Law discussed below.
Natural persons of Spanish nationality who prove their new tax residence in a country or territory legally classified as a tax haven. These people will not lose their status as taxpayers for Personal Income Tax 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 for the prevention of tax fraud, all references made in the Personal income tax regulations to tax havens, to countries or territories with which there is no effective exchange of information, or with zero or low taxation, will be understood to be carried out under the definition of non-cooperative jurisdiction established in the first Additional Provision of the cited Law 36/2006. , of November 29, in its current wording as of July 11, 2021.
Now, 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
See in this regard the list of countries and territories legally classified as tax havens and the notes on the aforementioned list of countries and territories that appear in Chapter 10 of this Manual.