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Individuals shall be deemed to have their principal  residence in Spain if they meet any of the following conditions:

• They spend more than 183 days per calendar year in Spain. Occasional absences shall be taken into account to calculate the period of residence, except when said individuals prove they have their tax residence in another country. In the case of countries or territories classified as tax havens, the Spanish tax authorities may request proof of residence in the tax haven for 183 days per calendar year.

• Calculation of the period of residence shall not take into account any temporary stays in Spain that are the result of obligations arising from cultural or humanitarian collaboration agreements entered into with the Spanish public administration with no payment involved.

• Their main or central place of business is directly or indirectly located in Spain.

Unless there is evidence to the contrary, an individual shall be deemed to be a resident of Spain if, in accordance with the aforementioned criteria, his or her legally non-separated spouse and dependent minor children have their principal residence in Spain.

Individuals of Spanish nationality who prove they have changed their country of residence to a tax haven shall continue to be liable for Personal Income Tax (IRPF) in Spain for the tax period in which the change of residence occurs and the following four tax periods.

An individual shall be deemed to be a resident or non-resident for the entire calendar year, given that a change of residence does not give rise to an interruption of the tax period.

Proof of tax residence

Tax residence shall be proven by means of a certificate issued by the competent tax authority in the country in question. This certificate shall be valid for one year. An individual may have a residence permit or administrative residence in a country and yet not be deemed to have tax residence there.

Special cases

Individuals of Spanish nationality, their legally non-separated spouses and minor children who have their principal residence outside Spain shall be deemed liable to pay IRPF if they meet any of the following conditions:

• They are members of a Spanish diplomatic mission, including the head of the mission and members of the mission's diplomatic,administrative, technical and service staff.

• They hold a post or are employees of a Spanish consulate, including the consul and the civil servants and service staff employed there, except for honorary vice-consuls or honorary consular officers and their staff.

• They are employees of the Spanish state belonging to a permanent accredited delegation or representation before international institutions or forming part of a delegation or mission of observers abroad.

• They are active civil servants working in an official post or job abroad, even if it is not of a diplomatic or consular nature.

However, this shall not apply in any of the following cases:

• If the individuals mentioned above are not active civil servants, or do not hold an official post or job, and had their usual place of residence abroad before becoming subject to any of the aforementioned conditions.

• If the usual place of residence of legally non-separated spouses and minor children was in another country before the spouse, father or mother became subject to any of the aforementioned conditions.