Residency Status in Spain
Do you know if you have the status of resident or non-tax resident in Spain?
An individual is resident in Spain when either of the following circumstances:
- They have spent more than 183 days, for one calendar year, in Spain. To determine this period of residence in Spain, sporadic absences will be counted, unless the taxpayer demonstrates their tax residence in another country. In the case of countries or territories considered as tax havens, the Tax Administration may require proof he residence in the country for 183 days in the calendar year.
- The core of their economic activities or interests lies in Spain, directly or indirectly.
- The spouse –not divorced- and the minor children who depend on this natural person have their permanent establishment in Spain. This third assumption must be proven.
Individuals of Spanish nationality who prove their new tax residence in a country or territory classified as a tax haven will not lose the status of taxpayers for the Personal Income Tax. This rule will be applied in the tax period in which the change of residence takes place and during the following four tax periods.
On the contrary, a natural person will be considered a non-resident in Spain when none of the above requirements are met.