Residence of natural and legal persons

Information

• Individual resident in Spain

  When does an individual have their residence in Spain?

• Legal person resident in Spain

  When does a legal person have its residence in Spain?

• Classes of taxpayers in income taxation

  Taxpayers for Personal Income Tax and Corporation Tax for Income Tax for Non-Residents

• Residence in two countries

  Cases of dual residence

• Accreditation of non-residence

  Form of proof of non-resident status

• Taxation of Spanish civil servants working abroad

  Characteristics of taxation

• Taxation of staff engaged by embassies and consulates

  Characteristics of taxation

• Taxation of Spanish-sourced student grants to be taken abroad

  Characteristics of taxation