Taxation of Spanish civil servants working abroad

Natural persons of Spanish nationality, their spouse and minor children, who have their habitual residence abroad, due to their status, among others, as members of our Diplomatic Missions, Consular Offices, holders of an official position or employment or civil servants with an official position or employment abroad, are taxed as taxpayers for the Personal Income Tax , with two exceptions:

• Individuals who are not civil servants and whose usual residence was already abroad before any of the aforementioned circumstances arose.

• When the usual residence of their non-legally separated spouse or children who are minors was abroad before any of these circumstances arose.