Taxpayers
Regulation: Article 7 LIS
Taxpayers will be taxed on their worldwide income, that is, on all the income they earn, regardless of where it was produced and regardless of the residence of the payer.
Finally, the Tax regulations establish that taxpayers of this Tax will be referred to indistinctly and abbreviated by the names companies or entities, terms that will also be used throughout this practical manual.
They are taxpayers of Tax when they have their residence in Spanish territory: