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 have the right to the application of the regulations approved by the Autonomous Community where the highest value of the assets and rights they own and for which they are required to pay tax is located, because they are located, can be exercised or must be fulfilled in Spanish territory.