EU/EEA member countries - Spain
Residents of the following EU/EEA member countries (not including Spain) are eligible for tax exemption under certain conditions.
| Austria | Finland | Italy | Poland |
| Belgium | France | Latvia | Portugal |
| Bulgaria | Germany | Lithuania | Romania |
| Cyprus | Greece | Luxembourg | Slovakia |
| Czech Republic | Hungary | Malta | Slovenia |
| Denmark | Iceland | Netherlands | Sweden |
| Estonia | Ireland | Norway | United Kingdom |