3.1.1. Personal Income Tax Payers

The following are taxpayers for personal income tax (art. 8 of the Law):

Natural persons who have their habitual residence abroad due to any of the circumstances provided for in letter B) of this section.
Individuals who have their habitual residence on Spanish territory.

HABITUAL RESIDENCE IN SPANISH TERRITORY (art. 9 Law)
The taxpayer will be deemed to have his habitual residence in Spanish territory when any of the following circumstances occur:
1. Stay for more than 183 days
  When you remain in Spanish territory for more than 183 days during the calendar year.
  
  To determine this period of stay in Spanish territory, the following must be taken into account:
  - Sporadic absences will not be discounted, unless the taxpayer proves his/her tax residence in another country.
  - Temporary stays in Spain that are the result of obligations contracted in cultural or humanitarian collaboration agreements, free of charge, with the Spanish public administrations will not be counted.
  In the case of countries or territories that are regulated as tax havens, the tax authorities may require proof of residence there for 183 days in a calendar year.
2. Basis of their economic interests in Spain
  When the main core or base of its activities or economic interests is located in Spain, directly or indirectly.
3. Presumption in case of residence of spouse and minor children
  It will be presumed, unless proven otherwise, that the taxpayer has his habitual residence in Spanish territory when, in accordance with the above criteria, the spouse who is not legally separated and the minor children who depend on him habitually reside in Spain.
TAXPAYERS WHO HAVE THEIR HABITUAL RESIDENCE IN FOREIGN TERRITORY
1. Officials and holders of official positions or employment abroad
  Persons of Spanish nationality, their legally non-separated spouse and minor children who have their habitual residence abroad will be considered taxpayers for personal income tax, due to their status as:
  1. Members of Spanish diplomatic missions, including both the head of the mission and members of the diplomatic, administrative, technical or service staff of the mission.
  2. Members of Spanish consular offices, including both the head of the offices and the civil servants or service personnel assigned to them, with the exception of honorary vice-consuls or honorary consular agents and the personnel dependent on them.
  3. Holders of official positions or employment in the Spanish State as members of delegations and permanent representations accredited to international organisations or who form part of delegations or observer missions abroad.
  4. Active civil servants holding official posts or employment abroad which is not diplomatic or consular.
  The provisions of the previous number shall not apply:
  - When the persons referred to in this section are not active public officials or holders of an official position or employment and had their habitual residence abroad prior to acquiring any of the conditions listed therein.
  - In the case of spouses who are not legally separated or minor children, when they had their habitual residence abroad prior to the acquisition by the spouse, father or mother of the conditions listed in this section.
2. Change of residence to a tax haven
  Individuals of Spanish nationality who prove their new tax residence in a country or territory classified by regulation as a tax haven will not lose their status as taxpayers of this tax.
  
  This rule will apply in the tax period in which the change of residence takes place and during the four tax periods following.

Residents who are not considered taxpayers

Where the application of specific rules derived from international treaties to which Spain is a party is not applicable, foreign nationals who have their habitual residence in Spain will not be considered taxpayers on a reciprocal basis, when this circumstance is a consequence of any of the assumptions established in section 1 above.