For non-resident taxpayers who pay taxes due to a personal obligation to contribute and for taxpayers subject to a real obligation to contribute

The exempt minimum amounting to 700,000 euros will be applicable in the case of non-resident taxpayers who pay taxes due to a personal obligation to contribute and taxpayers subject to a real obligation to contribute.

Remember : Non-resident taxpayers who are residents in a Member State of the EU or the EEA have the right to apply their own regulations approved by the Autonomous Community where the greatest value of the assets and rights of which they are the owners and for which the tax is required lies, because they are located, can be exercised or must be fulfilled in Spanish territory.