Tax planning
Spain tax residency: know when you become resident
Spain treats you as tax resident if you meet any one of three tests in a calendar year. Counting days is only one of them. Check all three before you fix your arrival date.
183 days
More than 183 days in Spain in a calendar year make you resident.
Three tests, and one is enough
- Days
More than 183 days in Spain
You spend more than 183 days in Spain during the calendar year.
Watch out. Sporadic absences count as days in Spain, unless you prove tax residence in another country.
- Interests
Your economic centre is here
The main core or base of your activities or economic interests is in Spain.
Watch out. It counts whether it is direct or indirect, even if you spend fewer than 183 days here.
- Family
Your family lives here
Your spouse, not legally separated, and your dependent minor children habitually live in Spain.
Watch out. It is a presumption: you can rebut it, but you have to prove it.
The year you arrive, day by day
Arrive on July 1
184
days in Spain until 31 December
More than 183 days: by the day count, you would be resident for that whole year.
Orientative, in a non-leap year. It assumes you stay until 31 December and leaves out absences, your economic interests, your family and any tax treaty.
When two countries claim you
Tie-breaker rules
If there is a double tax treaty, its tie-breaker rules decide where you are resident for treaty purposes.
Residence certificate
The Spanish Tax Agency issues tax residence certificates on request. Other countries often ask for one to apply the treaty.
Your region counts too
If you are resident, your autonomous community is set mainly by where you spent most days. Regions set part of your income tax.
Leaving Spain does not switch it off
Moving away does not automatically end your Spanish tax residence. We help you document the change and tell you which Spanish obligations may remain.
Spanish nationals who move to a jurisdiction classed as non-cooperative remain Spanish taxpayers in the year of the move and the four following years.
How we work on your case
What we look at
- Your days in Spain and abroad, year by year.
- Where your work, business, investments and other economic interests are.
- Where your spouse and children live.
- The residence rules of your other country and the treaty with Spain, if any.
- The evidence you have, or will need, to support your position.
- Which Spanish region you would be resident in.
What you get
- A written analysis of where you are likely to be tax resident and the reasons.
- A list of the points of risk and the evidence that supports your position.
- Recommendations on timing and documentation for your move to or from Spain.
- Help requesting a Spanish tax residence certificate, where relevant.
Questions about tax residency in Spain
If I spend fewer than 183 days in Spain, am I non-resident?
Not necessarily. Spain can also treat you as resident if your main economic interests are here, or presume it if your spouse and minor children live here.
Can I be resident in two countries at once?
Yes, under each country's domestic rules. If there is a treaty between them, its tie-breaker rules decide where you are resident for treaty purposes.
Does Spain split the tax year when I move?
Spanish domestic rules look at the full calendar year. Some treaties deal with the year of the move differently, so the answer depends on the countries involved.
How do I prove that I am resident in Spain?
The Spanish Tax Agency can issue a tax residence certificate. Other countries often ask for it to apply their treaty with Spain.
Will you confirm my residence with the Tax Agency?
We give you a reasoned opinion based on your facts. Residence is ultimately a question of evidence, and the authorities of either country can review it.
Plan the year you arrive
Tell us your dates, your work and where your family will live. A partner will tell you where you are likely to be resident and why.
Talk to a partner