Skip to main content
Form 100. Personal Income Tax Return Declaration 2017

3.3.4. Possible displaced persons

OUTSIDE SPANISH TERRITORY

Personal income tax taxpayers who have their habitual residence abroad and those who are outside the national territory during the declaration period may submit their declaration and, where appropriate, make the deposit or request the refund electronically.

In the case of declarations to be returned with waiver of refund or refusals, they may be sent by certified mail addressed to the last Delegation of the State Tax Administration Agency in whose district they had or have their habitual residence.

Declarations subject to the income suspension procedure

In the case of declarations of spouses not legally separated in which one of them requests the suspension of the income and the other the waiver of the collection of the refund, both declarations will be presented simultaneously and jointly.