When are you a tax resident in Spain?

Find out if you are a tax resident in Spain

You are a tax resident in Spain  if any of the following apply:

  1. You spend more than 183 days in Spain in one calendar year. This is whether or not you take out a formal residence permit. These days do not have to be consecutive. Temporary absences from Spain are ignored for the purpose of the 183-day rule unless it can be proved that you are habitually resident in another country for more than 183 days a calendar year,
  2. Your “centre of economic interest” is in Spain, i.e. the base of your economic or professional activities is in Spain.
  3. Your “centre of vital interest” is in Spain – i.e. your spouse lives here (and you are not legally separated), and/or your dependent minor children live here. In this case you are presumed a Spanish resident, unless proven otherwise, even though you may spend less than 183 days per year in Spain.

There is no split year treatment in Spain. You are either a resident or not a resident for the whole tax year (1st January to 31st December), though this is subject to any period of residence in another tax treaty country before or after your Spanish residence commences or ends.

You can watch all the explanation in the video below:

So, if you move to Spain part way through the tax year, the date from which you become resident in Spain largely depends on when you arrive. If in the first half of the year, and you intend to stay indefinitely, you are likely to be regarded as resident in Spain for the full year. However, if you moved directly from another country, let’s say the UK, then it is likely that, under the UK/Spain Tax Treaty rules, you will be regarded as a UK resident up to the date you leave the UK and then a resident in Spain thereafter.

If you move to Spain in the latter half of the calendar year, you will probably find you are regarded as a non-Spanish resident during that year, assuming you have not spent 183 days there. However, this depends on previous visits made to Spain, and if these have been significant or frequent, the Spanish authorities could deem you to be a resident in Spain from an earlier date.

If you want to learn more about this check out our tax and accountancy services.