Delimitation

Regulations: Articles 8.2 and 10.1 Law PIT

The determination of the total full amount corresponding to natural persons of Spanish nationality who, being considered as Personal Income Tax taxpayers, reside abroad, presents certain special features with respect to the liquidation procedure discussed so far, due to the fact that, as they cannot be considered residents in the territory of any Autonomous Community, they lack regulatory competence over the PIT applicable to them.

The following are taxpayers of Personal Income Personal Income Tax), resident abroad, persons of Spanish nationality, their spouse not legally separated and minor children who, in the terms established in articles 8.2 and 10.1 of the Law of PIT, have their habitual residence abroad, due to their status as:

• Members of Spanish diplomatic missions.
• Members of Spanish consular offices, with the exception of honorary vice-consuls or honorary consular agents and their dependent staff.
• Holders of official positions or employment in the Spanish State as members of delegations and permanent representations accredited to international organisations or who form part of delegations or observer missions abroad.
• Active civil servants holding official posts or employment abroad which is not diplomatic or consular.
• Those who prove their new tax residence in a country or territory considered a tax haven, during the tax period in which the change of residence is made and the following four.

The special features presented by the determination of the full rate of IRPF for these taxpayers are those indicated in the following sections.