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Practical Income Manual 2023.

They are taxpayers for personal income tax

Regulations: Art. 8 Law Personal 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 Personal Income Tax Law discussed below.

  3. Natural persons of Spanish nationality who prove their new tax residence in a country or territory legally classified as a tax haven (currently non-cooperative jurisdiction). 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 regulations of Personal Income Tax to tax havens, to countries or territories with which there is no effective exchange of information, or of zero or low taxation will be understood to be carried out under the definition of non-cooperative jurisdiction established by the First Additional Provision of the aforementioned Law 36/2006, of November 29, in its wording in force as of July 11, 2021.

    The second transitional provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud establishes that as long as the countries or territories that are considered non-cooperative jurisdictions are not determined by Ministerial Order, they will have such consideration. the countries or territories provided for in Royal Decree 1080/1991. 

    Well, although Order HFP/115/2023, of February 9, has been approved, which determines the countries and territories, as well as harmful tax regimes, that are considered non-cooperative jurisdictions ( BOE of February 10), which updates the list of countries and territories that appear in Royal Decree 1080/1991, of July 5, it is not applicable in the IRPF until the year 2024, so during this year 2023 the countries or territories provided for in Royal Decree 1080/1991 continue to be considered non-cooperative jurisdictions.

    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.