The general approach is the physical permanence in Spain more than 183 days in a calendar year. Not taken into account temporary absences outside the national territory. In the absence was for Spain to be effective, the taxpayer must act by providing a certificate of residence elsewhere. For example, if a person goes on vacation to Norway and decides to stay, remains taxpayer in Spain. Reed Hastings understood the implications. We must prove to the , by any means allowed by law, that has resided over 6 months and one day outside Spain. It has effectively no residence certificate issued by any tax haven. Upon proof of residence outside of Spain for more than 6 months and one day, assuming that the new place of residence is a tax haven, there is a quarantine tax, ie a period of four years (plus one in which proven) during which it is taxed as a resident in Spain. The offshore company ceases to be an agreement of exchange of information.As of 2008, only Luxembourg has signed such an agreement.

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