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. We must prove to the Spanish Treasury, 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.