It is a direct tax levied on income obtained in Spanish territory by individuals and non-resident entities
by individuals and entities not resident in Spain.
The tax will be levied on the whole of Spanish territory, understood as such, including airspace, internal waters, as well as the territorial sea and areas outside it.
All this without prejudice to the foral tax regimes of agreement and agreement with the Basque Country and Navarre, also taking into account the special features of the Canary Islands, Ceuta and Melilla.
For the application of this tax, international conventions and treaties established with other countries shall be consistently observed.