3.3.4. Temporary displaced persons

OUTSIDE THE SPANISH TERRITORY

Personal income tax payers who have their habitual residence abroad and those who are outside the national territory during the declaration period may submit their declaration and, where applicable, make the payment or request the refund electronically.

In the case of declarations to be returned with a waiver of the refund or refusals, they may be sent by certified mail addressed to the last Delegation of the State Tax Administration Agency in whose demarcation they had or have their habitual residence.

Declarations accepted under the admission suspension procedure

In the case of declarations from spouses who are not legally separated, in which one of them requests the suspension of income and the other requests the waiver of the collection of the refund, both declarations will be submitted simultaneously and jointly.