For non-resident taxpayers who pay tax on their personal obligation to contribute and for taxpayers who are subject to a real obligation to contribute

The tax-free threshold for the amount of 700,000 euros will be applicable in the case of non-resident taxpayers who pay tax on their personal obligation to contribute and taxpayers who are subject to a real obligation to contribute.

Remember : Non-resident taxpayers have the right to apply the own regulations approved by the Autonomous Community where they record the highest value of the assets and rights that they are holders and for which the tax is required, because they are located, can be exercised or must be fulfilled in Spanish territory.