Taxpayers
Regulation: Article 7 LIS
Taxpayers will be taxed on their worldwide income , that is, on the entire income they obtain, regardless of the place where it occurred and regardless of the residence of the payer.
The Tax regulations establish that the taxpayers of this Tax will be designated abbreviated and interchangeably 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: