5.4. Autonomous Community of habitual residence
Through a data capture window, the Autonomous Community (or autonomous city of Ceuta or Melilla) in which the taxpayer or family unit had their habitual residence during the year will be recorded.
In the exceptional case that members of the same family unit have their habitual residence in different Communities, for the joint declaration, the Autonomous Community where the member with the highest taxable base in accordance with the rules for individualization of the Tax has had his habitual residence will be indicated; and for individual declarations, the Autonomous Community where each member of the family unit has resided.
Spaniards and members of their family unit who are taxpayers of personal income tax but have their habitual residence abroad due to their status as members of Spanish diplomatic missions or consular offices, public officials or holders of an official position or employment, as referred to in article 10 of the Tax Law, and Spaniards who have not lost their status as taxpayers by establishing their residence in a country or territory classified by regulation as a tax haven (art. 8.2 of the Tax Law), will enter "NON-RESIDENT TAXPAYER".