LumenWhen do I become a tax resident in Spain?
Checked on
Under Spain's income tax law, you are tax resident in Spain for a calendar year if you spend more than 183 days in Spain that year, or if the main centre or base of your business or economic interests is in Spain. Occasional absences still count as days in Spain unless you prove tax residence in another country.
Key facts
| What | The law says | Source |
|---|---|---|
| Who pays Spanish income tax (IRPF) | Individuals whose habitual residence is in Spain | Ley 35/2006, art. 8.1.a |
| Test 1: days | More than 183 days in Spain during the calendar year | Ley 35/2006, art. 9.1.a |
| Short trips abroad | Sporadic absences count as time in Spain, unless you prove tax residence in another country | Ley 35/2006, art. 9.1.a |
| Tax havens | If you claim residence in a country or territory considered a tax haven, the tax administration may require proof of 183 days there in the calendar year | Ley 35/2006, art. 9.1.a |
| Test 2: economic interests | The main centre or base of your business or economic interests is in Spain, directly or indirectly | Ley 35/2006, art. 9.1.b |
| Family presumption | Presumed resident, unless you prove otherwise, when your spouse (not legally separated) and your dependent minor children habitually live in Spain | Ley 35/2006, art. 9.1 (last paragraph) |
Either test is enough
The law says you are tax resident in Spain when “any” of the circumstances applies. So you do not need to pass both: more than 183 days in Spain in the calendar year makes you resident, and so does having the main centre of your economic interests in Spain, even with fewer days.
How the days are counted
The count runs over the calendar year (1 January to 31 December). The law adds occasional absences to your time in Spain. You can stop that only by proving that you are tax resident in another country. Temporary stays in Spain under unpaid cultural or humanitarian cooperation agreements with Spanish public administrations are not counted.
Your family can make you resident
If your spouse, from whom you are not legally separated, and your dependent minor children live in Spain, the law presumes that you are resident too. It is a presumption: you can rebut it with evidence.
Related questions
- If you move to Spain for work, the special regime for people moving to Spain (Ley 35/2006, art. 93) treats the first year with more than 183 days in Spain after the move as the year you become resident (Real Decreto 439/2007, art. 115). See the page on that regime.
Sources
Change history
- : Page created
This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.