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Practical Handbook for Companies 2021


Regulation:Article 7 LIS

Taxpayers are taxed on their worldwide income , i.e. on all the income they earn, irrespective of the place where it is produced and irrespective of the residence of the payer.

The tax regulations establish that the taxpayers of this tax shall be designated in abbreviated form and indistinctly by the names companies or entities, terms that will also be used throughout this Practical Manual.

They are taxpayers of the tax when they have their residence in Spanish territory: