All the mentioned people officially reside in Spain for tax purposes, alt least they did at the time those tax evasions happened.
The way tax residence is determined (for a single tax year) is:
Did you live in a country for more than half of the year in a given year (183+ days)
If there is no country where you spent more than 6 months, where is you primary “place of activity”. Which can be difficult to determine and is subject to the court interpretation.
This is why so many rich people maintain an official residence in Monaco, despite living all over the world in reality.
All the mentioned people officially reside in Spain for tax purposes, alt least they did at the time those tax evasions happened.
The way tax residence is determined (for a single tax year) is:
This is why so many rich people maintain an official residence in Monaco, despite living all over the world in reality.