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Practical Income Manual 2022.

Habitual residence abroad

Regulations: Art. 10 Law Personal Income Tax

Persons of Spanish nationality, their spouse not legally separated and minor children, who have their habitual residence, are considered taxpayers for Personal Income Tax abroad due to their status as:

  1. Members of Spanish diplomatic missions, including both the head of the mission and members of its diplomatic, administrative, technical or service staff.

  2. Members of the Spanish consular offices, including both their head and the official or service personnel assigned to them, with the exception of honorary vice-consuls or honorary consular agents and the personnel dependent on them.

  3. 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 missions or delegations of observers abroad.

  4. Active civil servants holding official posts or employment abroad which is not diplomatic or consular.

However, they will not be considered taxpayers :

  • The persons mentioned above when, not being active public officials or holders of official positions or employment, they already had their habitual residence abroad prior to the acquisition of any of the conditions listed.

  • Spouses not legally separated or minor children, when they already had their habitual residence abroad prior to the acquisition by the spouse, father or mother, of any of the conditions listed above.

Note: As a consequence of the regime for transferring taxes from the State to the Autonomous Communities, the code of the Autonomous Community or City with Statute of Autonomy in which the declarant has had his habitual residence must be completed in the corresponding section on page 1 of the declaration model. in said exercise. However, Spanish public officials and employees residing abroad in fiscal year 2022 will enter the specific code "20" in said section.