Taxes
Spain — Tax: Tax Residency Rules
An individual is a Spanish tax resident if they spend more than 183 days in Spain during a calendar year (counting sporadic absences unless foreign fiscal residency is proven), or if the core base of their economic/professional activities is located in Spain. Absent proof otherwise, an individual is presumed a Spanish tax resident if their legally unseparated spouse and dependent minor children habitually reside in Spain.
Key facts
- 183+ days in Spain in a calendar year triggers tax residency, counting sporadic absences unless foreign residency is proven.
- Tax residency is also triggered if the core base of economic/professional activity is located in Spain.
- An individual is presumed resident if their spouse and dependent minor children habitually reside in Spain, absent proof otherwise.