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Form 100. Personal Income Tax Declaration 2018

3.1.1. Personal income tax taxpayers

The following are taxpayers for personal income tax (art. 8 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.

    It will be understood that the taxpayer has his habitual residence in Spanish territory when any of the following circumstances occur:

    1. Stay for more than 183 days

      When you stay more than 183 days, during the calendar year, in Spanish territory.

      To determine this period of stay in Spanish territory, the following must be taken into account:

      • Sporadic absences will not be deducted, unless the taxpayer proves their tax residence in another country.
      • Temporary stays in Spain that are a consequence of the 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 legally classified as tax havens, the Tax Administration may require proof of permanence there for 183 days in the calendar year.

    2. Basis of your economic interests in Spain

      When the main nucleus or base of its activities or economic interests is located in Spain, directly or indirectly.

    3. Presumption in case of residence of the 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 previous criteria, the spouse who is not legally separated and the minor children who depend on him habitually reside in Spain.

    1. Officials and holders of official positions or employment abroad

      Persons of Spanish nationality, their spouse not legally separated 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 its diplomatic, administrative, technical or service staff.
      2. Members of the Spanish consular offices, including both their head and the official or service personnel assigned to them, with the exception of honorary vice-consuls or honorary consular agents and their dependent personnel.
      3. Holders of official positions or employment of the Spanish State as members of delegations and permanent representations accredited to international organizations or who are 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 will not apply:

      • When the persons referred to in this section are not active public officials or holders of official positions or employment and had their habitual residence abroad prior to the acquisition of any of the conditions listed therein.
      • In the case of spouses 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

      Natural persons of Spanish nationality who prove their new tax residence in a country or territory regulated by regulations as a tax haven will not lose their status as taxpayers for this Tax.

      This rule will apply in the tax period in which the change of residence takes place and during the four following tax periods.

Residents who are not considered taxpayers

When the application of specific rules derived from international treaties to which Spain is a party does not apply, 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.