They are taxpayers for personal income tax
Regulations: Art. 8 Law Income Tax
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Individuals who have their habitual residence on Spanish territory.
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Natural persons who have their habitual residence abroad due to any of the circumstances provided for in article 10 of the Income Tax Law which are discussed below.
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Natural persons of Spanish nationality who prove their new tax residence in a country or territory classified by regulation as a tax haven (currently a non-cooperative jurisdiction). These people will not lose their status as taxpayers for the IRPF in the tax period in which the change of residence occurs and in the four following tax periods.
Attention: Please note that as of July 11, 2021, and in accordance with the provisions of the Tenth Additional Provision of Law 36/2006, of November 29, on measures to prevent tax fraud, all references made in the IRPF regulations to tax havens, countries or territories with which there is no effective exchange of information, or with zero or low taxation will be understood to be made to the definition of non-cooperative jurisdiction established in the First Additional Provision of the aforementioned Law 36/2006, of November 29, in its wording in force as of July 11, 2021.
The second transitional provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud establishes that as long as the countries or territories that are considered non-cooperative jurisdictions are not determined by Ministerial Order, the countries or territories provided for in Royal Decree 1080/1991 will have such consideration.
Well, with entry into force on February 11, 2023, Order HFP /115/2023, of February 9, was published, which determines the countries and territories, as well as the harmful tax regimes, that are considered non-cooperative jurisdictions (BOE of February 10), which updates the list of countries and territories that appear in Royal Decree 1080/1991, of July 5, although in IRPF it has not been applicable until this tax period, 2024.
See in this regard the list of countries and territories designated by regulation as non-cooperative jurisdictions and the notes on the aforementioned list of countries and territories appearing in Chapter 10 of this Manual.