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Form 100. Personal Income Tax Declaration 2018

5.4. Autonomous Community of habitual residence

Through a data capture window, the Autonomous Community (or autonomous city of Ceuta or Melilla) will be entered, in which the taxpayer or family unit had its habitual residence during the year.

In the exceptional case that the 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 largest taxable base has had his habitual residence will be indicated in accordance with the rules of individualization of the Tax; 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 for 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 official positions or employment, to 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 legally qualified as a tax haven (art. 8.2 of the Tax Law), will record " NON-RESIDENT TAXPAYER".

  1. 5.4.1. Habitual residence in the territory of an Autonomous Community