5.4. Autonomous Community of habitual residence
A data capture window will enter the Autonomous Community (or autonomous city of Ceuta or Melilla), in which the taxpayer or the family unit has had their usual residence during the financial year.
In the exceptional case that members of the same family unit have their habitual residence in different Communities, the declaration shall be indicated for joint, the Autonomous Community where the member has had his/her usual residence on the most liquidable basis in accordance with the rules of individualization of the Tax; And for individual tax returns, the Autonomous Community where each member of the family unit has resided.
Spanish citizens, and members of their family unit, who are payers of Personal Income Tax, but have their habitual residence abroad for their status of members of Spanish diplomatic missions or consular offices, public officials or holders of official post or employment, as referred to in the article 10 of the Tax Act, and Spanish citizens who have not lost their status as taxpayers due to establishing their residence in a country or territory classified as in accordance with the regulations as a tax haven (article 8,2 of the Tax Act), it shall enter "NON-RESIDENCE COUNTER."