Habitual residence abroad

Regulations: Art. 10 Law Income Tax

The following are considered taxpayers for the IRPF persons of Spanish nationality, their legally non-separated spouse and minor children, who have their habitual residence abroad due to their status as:

1. Members of Spanish diplomatic missions, including both the head of the mission and members of the diplomatic, administrative, technical or service staff of the mission.
2. Members of Spanish consular offices, including both the head of the offices and the civil servants or service personnel assigned to them, with the exception of honorary vice-consuls or honorary consular agents and the personnel dependent on them.
3. Holders of official positions or employment in the Spanish State as members of delegations and permanent representations accredited to international organisations or who form part of observer missions or delegations abroad.
4. Active civil servants holding official posts or employment abroad which is not diplomatic or consular.

However, the following will not be considered taxpayers :

• The persons mentioned above who, not being active public officials or holders of an official position or employment, already had their habitual residence abroad prior to acquiring any of the listed conditions.
• Spouses who are not legally separated or minor children, when they already had their habitual residence abroad prior to the acquisition by the spouse, father or mother of any of the conditions listed above.

Note: As a result of the system of transfer of taxes from the State to the Autonomous Communities, the code for the Autonomous Community or City with Statute of Autonomy in which the declarant had his habitual residence in said fiscal year must be completed in the corresponding section on page 1 of the declaration form. However, Spanish civil servants and public employees residing abroad in the 2019 financial year will enter the specific code "20" in said section.