4.1.1. Data of the taxpayer

You must state the taxpayer's Tax Identification Number (NIF), last name and first name, sex, marital status as of 31-12-2019 and date of birth.

If the taxpayer is a disabled person, he/she must also indicate the percentage or degree of disability recognized in box 9.

Special taxation modalities

• Non-resident taxpayer (real obligation)

  If you had your habitual residence abroad during 2019, without having the status of representative, official or employee of the Spanish State abroad, in accordance with article 10 of the Personal Income Tax Law, check box 1 of the declaration, to indicate that your taxation for this Tax is due to real obligation.

• Option for taxation based on personal obligation

  When a resident in Spanish territory takes up residence in another country, he or she may choose to continue paying personal taxes in Spain. The option must be exercised by filing the declaration for personal obligation in the first financial year when the person has ceased to be a resident on Spanish territory.
  Box 2 of the declaration will be checked to indicate this option.

  If you have checked either of the two previous boxes (1 or 2) and in the 2019 financial year you have been a resident of a Member State of the European Union or the European Economic Area, if you wish to opt for the application of the regional regulations on the Wealth Tax, state the Code of the Autonomous Community of the Spanish territory where the highest value of the assets or rights you own and for which you will pay this tax are located, either because they are located, can be exercised or must be fulfilled in Spanish territory (if you do not check anything in this box, only the state regulations will apply).

• Option for real obligation

  If in 2019 you had your tax residence in Spain but in accordance with article 93 of the Personal Income Tax Law you have chosen to pay taxes under the special income tax regime for non-residents, you will be subject to a real obligation to pay Wealth Tax and must check box 4 of the declaration.

  If you have checked box 4, you must also check box 12 if you choose to apply the regional regulations. If not marked, only state regulations will apply.