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Practical manual for Income Tax 2023.

Subject to personal income tax: personal aspects

  1. They are taxpayers for personal income tax
  2. Habitual residence in Spanish territory
  3. Habitual residence in the territory of an Autonomous Community or City with Statute of Autonomy for personal income tax purposes
  4. Habitual residence abroad
  5. They are not considered personal income tax taxpayers.
  6. The family unit in personal income tax
  7. Individual taxation and option for joint taxation
  8. Special tax regime applicable to workers posted to Spanish territory and their families
  9. Optional personal income tax tax regime for taxpayers residing in other Member States of the European Union