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Individuals are considered tax residents in Spain if they meet at least one of the following criteria:
Stay in Spain: They spend more than 183 days in Spain during a calendar year. Temporary absences are included in the calculation of the period of stay, unless tax residence in another country can be demonstrated. Temporary visits to Spain to fulfill contractual obligations deriving from cultural and humanitarian collaboration agreements with the Spanish authorities that are not remunerated are not counted for the 183 days.
Center for Economic Interests: They have Spain as their base or main center of their economic activities or interests. It is presumed, unless proven otherwise, that a taxpayer's usual residence is Spain if their spouse (not legally separated) and their dependent minor children reside permanently in Spain. Spanish legislation establishes specific rules against tax evasion in relation to tax residence.
People who do not meet any of these criteria are not tax residents in Spain.
In these cases, income from a Spanish source and capital gains obtained in Spain are subject to Non-Resident Income Tax.
In Spanish legislation, there is no concept of a half-year resident; a natural person is a resident or a non-resident and is taxed as such throughout the fiscal year.
However, in certain situations, a person can be a tax resident in two different countries, as is the case with expatriates who work in Spain and maintain residence in their country of origin. In these cases, you can benefit from deductions or exemptions from Spanish tax through agreements to avoid double taxation (CDI) between the country of origin and Spain.
To determine the country of residence in situations of dual residence, the relevant conventions to avoid double taxation should be consulted. Those that are signed by Spain usually consider the following elements to determine residence:
For more details on the exit tax regime, see the corresponding section under “Other taxes”.
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