If you're a U.S. citizen, you're taxed on all your income, regardless of where you earn it. So you still have to file a federal return.
Whether you have to file a state return will depend on state law, particularly on whether you've literally moved to Spain and made it your new domicile (your main, primary home), or whether you are living there temporarily while still having your primary home in the U.S.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
Yes, I am a US citizen and have moved to Spain permanently (my primary residence is here in Spain). Prior to moving to Spain, I was a resident of Pennsylvania.
Thank you in advance for any further information you can provide.
If you moved to Spain in 2022, and you have no PA-sourced income in 2023, then you have no tax obligation to PA for 2023. You need file only a federal return.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.