It's even more particular, but in practice, it does affect a lot of funds, if not a lot of people - which is why they legislated. One can move to a no/low tax j

It's even more particular, but in practice, it does affect a lot of funds, if not a lot of people - which is why they legislated. One can move to a no/low tax jurisdiction and not be a Spanish tax resident as long as they're covered by a double taxation agreement.