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, the simpler and faster solution to present all types of declarations.
In the case of declarations to be returned with waiver of refund or refusals, they may be sent, if not done electronically via Internet by certified mail addressed to the last Delegation of the State Tax Administration Agency in whose demarcation they had or have their residence. usual.
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.