FAQs Frequently Asked Questions on Tax Residency

Determining your tax residency in Spain is the single most important step for any expat, international worker, or business professional with ties to the country. It dictates which tax regime you fall under—the Personal Income Tax (IRPF) on your worldwide income or the Non-Resident Income Tax (IRNR) on your Spanish-sourced income alone—and is the key to avoiding costly double taxation.

This comprehensive guide cuts through the complexity. We break down the legal criteria, from the well-known 183-day rule to the crucial concept of your “centre of vital interests” (centro de intereses vitales). Find here answers to the most common and complex scenarios faced by posted workers, sailors, remote employees, and those with families across borders, directly referencing official Spanish tax doctrine and OECD treaty principles.

General Rules & Presumptions of Tax Residency

How many days to be tax resident in Spain?

You are considered a tax resident in Spain if you spend more than 183 days in the country within a calendar year. These days do not need to be consecutive. Importantly, Spain uses the “centre of vital interests” test as well. This means if your primary economic activities (work, business) or personal/family ties are predominantly in Spain, you can be deemed a tax resident even if you spend fewer than 183 days there.

Spain 183 day rule proof

To prove you have not met the 183-day rule and are therefore a non-resident for tax purposes, you must provide documented evidence.

The Spanish tax authority (Agencia Tributaria) typically accepts items like:
Passport stamps (though less reliable within the Schengen Area).
Official residency certificates from another country.
Flight itineraries and boarding passes.
Employment contracts and payslips from a non-Spanish employer.
Rental agreements or property deeds in another country.

It’s crucial to maintain a consistent, date-verifiable log of your physical presence. When in doubt, obtain a Certificate of Fiscal Residence from your home country’s tax authority.

What is “centro de vida vital” for Spain tax residency?

The “centro de vida vital” (centre of vital interests) is a key legal concept used by Spain to determine tax residency beyond just the 183-day rule. It looks at where the core of your personal and economic life is based. Factors include:
Primary location of your spouse and dependent children.
Where your main employment or business activities are conducted.
The location of your principal assets and investments.
Where you are registered for healthcare, banking, and other administrative purposes.
If your “centre of vital interests” is deemed to be in Spain, you can be classified as a tax resident even if you spend less than 183 days there in a year.

In what case is it presumed that an individual has their habitual residence in Spanish territory?

Unless proven otherwise, an individual is presumed to have their habitual residence in Spanish territory when, according to the general criteria, their spouse (not legally separated) and dependent minor children are residents in Spain.

Double Taxation Treaties & Residency Conflicts

Spain vs UK tax residency tie-breaker

If you are considered a tax resident in both Spain and the UK under each country’s domestic rules, you must refer to the Spain-UK Double Taxation Agreement (DTA). The DTA’s “tie-breaker” article uses a series of tests to assign residency to a single country for tax purposes, in this order:
Permanent home: Where you have a permanent home available to you.
Centre of vital interests: Where your personal and economic relations are closer (see FAQ above).
Habitual abode: Where you spend more time.
Nationality: If still tied, authorities from both countries will decide by mutual agreement.
Once the DTA assigns your residency to one country, that country has the primary right to tax your worldwide income, though specific income types (like pensions or property income) have special rules. You must use the DTA’s official Residency Article to formally determine your status.

In general, how do you prove tax residency in another country?

In general, tax residency in another country is proven by a certificate issued by the competent Tax Authority of that country.

What are the criteria established in different tax treaties to determine the tax residency of an individual when conflicts arise between two states?

In these cases, the tax treaty signed by the two states should be consulted, if one exists. These treaties establish rules to prevent an individual from being considered a tax resident of both states simultaneously. Generally, according to these rules, the individual will be considered a resident:
Of the State where they have a permanent home. If they have a permanent home in both States, they will be a resident of the State with which their personal and economic relations are closer.
If this cannot be determined, they will be a resident of the State where they habitually live.
If they habitually live in both or neither, they will be a resident of the State of which they are a national.
If they are a national of both States or of neither, the competent authorities shall settle the case by mutual agreement.

Special Employment & Professional Cases

Am I tax resident in Spain if I work remotely?

Yes, it is very likely. If you are working remotely from Spain and meet the 183-day rule or have your “centro de vida vital” (see FAQ above) in Spain, you will be considered a tax resident. This means your worldwide income (including your remote salary) is taxable in Spain. Your tax obligations depend on your employer’s location:
For a foreign employer: You will typically need to file a Spanish tax return and pay income tax here. Your employer may need to register with Spanish social security.
For a Spanish employer: Standard Spanish payroll taxes apply.
Critical first steps are to register for a NIE (Foreigner Identification Number) and understand your social security obligations to ensure full compliance.

A Spanish sailor on a foreign vessel. He spends 7 consecutive months at sea and 5 at his marital home in Spain. Can he prove his non-residency, countering the presumption in Article 9.1 of the Personal Income Tax Law (IRPF)?

The presumption regarding the spouse (not legally separated) and dependent minor children, as per the IRPF Law, only applies subsidiarily if the requirements defined in letters a) and b) of Article 9.1 of the IRPF Law are not met.
We understand that this individual would be considered a resident under section one, letter a) of Article 9. This is because when determining the period of stay in Spanish territory, sporadic absences are counted. Therefore, his 5 months in Spain would likely be sufficient to meet the “more than 183 days” criterion.
Unless he can prove his tax residency in another country. In such a case, this proof would also serve to overturn the presumption based on having a non-separated spouse and dependent minor children in Spain.

What are the criteria for determining the tax residency of an individual, as established in different tax treaties, when conflicts arise between two states?

When an individual may be considered a tax resident of two states under each state’s domestic legislation, the conflict is resolved in the following order:
Permanent Home: The individual shall be a resident of the state where they have a permanent home available to them.
Centre of Vital Interests: If they have a permanent home in both states, they shall be a resident of the state with which their personal and economic relations are closer (centre of vital interests).
Habitual Abode: If the state cannot be determined by the first two criteria, they shall be a resident of the state in which they have a habitual abode.
Nationality: If they have a habitual abode in neither state, they shall be a resident of the state of which they are a national.
Mutual Agreement: If they are a national of both states or of neither, the competent authorities of the two states shall settle the question by mutual agreement.
Source:
Article 4 of the OECD Model Tax Convention.

When a Spanish national is sent abroad for work-related reasons for a year and a half to a foreign company for training, receiving their salary from the Spanish company and only per diems from the foreign company, will they be subject to Personal Income Tax (IRPF)?

If the individual stays in foreign territory for more than 183 days and can prove their tax residency in another country, they will be a taxpayer under the Non-Resident Income Tax (IRNR) for any income they obtain from Spanish sources, unless an exemption applies under a tax treaty or domestic law.

A Spanish national contracted by a company in Mozambique. Spouse and children reside in Spain. Is a nationality certificate from the Consulate, along with passport visas, sufficient to prove residency in Mozambique?

No, these documents are not sufficient.
The presumption in Article 9 of the IRPF Law stands unless proven otherwise. Furthermore, when determining the period of stay in Spain, sporadic absences are counted, except when tax residency in another country is proven.
A nationality certificate only proves the taxpayer’s inclusion in the Spanish Civil Registry, not their residence abroad.
Passport visas also cannot be admitted as proof, as visas are not always required for travel between states and do not indicate habitual residence.
To prove tax residency in Mozambique, the individual must provide a certificate issued by the Tax Authority of Mozambique.

An employee of Telefónica S.A. assigned to Venezuela for 6 months per year, who spends his vacations in that country, making his total stay 7 months per year. Must he pay Personal Income Tax (IRPF)?

According to Spanish domestic law, he will continue to be considered a tax resident in Spain, unless he can prove his tax residency in Venezuela.
To do so, he must provide a Tax Residency Certificate issued by the Venezuelan tax authorities.
If he cannot provide this proof, he will be taxed as a resident in Spain (IRPF) on his worldwide income.
If he successfully proves his residency in Venezuela, he will only be a taxpayer in Spain for Non-Resident Income Tax (IRNR) on income obtained within Spanish territory.
Source:
Article 9 of Law 35/2006, of November 28, the Personal Income Tax Law (IRPF).

A Portuguese citizen, registered as self-employed (autónomo) with the Spanish Social Security, works in Spain from Monday to Friday year-round, returning to his home in Portugal on weekends. How is he taxed?

It depends on his tax residency.
Under Spanish domestic rules (Article 9 IRPF Law): He would likely be considered a resident in Spain, as he spends more than 183 days in Spanish territory (counting weekdays).
Under Portuguese rules: If he is also considered a resident in Portugal, a conflict of residency arises.
This conflict must be resolved according to Article 4 of the Portugal-Spain Tax Treaty. The tie-breaker criteria, in order, are:
Permanent home: In which state does he have a permanent home available?
Centre of vital interests: If he has a permanent home in both, where are his personal and economic relations closer (e.g., family, principal business activities, bank accounts)?
Habitual abode; 4. Nationality; 5. Mutual agreement.
His tax obligations will be determined by the state awarded residency by this treaty process. He will pay tax in that state on his worldwide income, while potentially paying tax only on Spanish-sourced income in the other state, with credit to avoid double taxation.
Source:
Article 9 of the Spanish IRPF Law; Article 14 of the Spain-Portugal Double Taxation Convention (October 26, 1993).

Taxation of staff in the service of a Spanish diplomatic representation in a country with which there is no signed tax treaty to avoid double taxation.

Staff dispatched or assigned by Spain to missions dependent on our embassies or consulates will be subject to taxation in Spain under the Personal Income Tax (IRPF), even without having their habitual residence in Spanish territory, if they established their residence abroad specifically to perform the functions inherent to their position or employment.
Conversely, if the staff are not of Spanish nationality, or, despite possessing it, their habitual residence abroad is not determined by the performance of their services at the diplomatic representation, their remunerations will be taxed in Spain under the Non-Resident Income Tax (IRNR).

Special Tax Options & Regimes

What is the content of the optional taxation regime under Personal Income Tax (IRPF)?

The Tax Administration will determine the amount of IRPF corresponding to the period for which the taxpayer has requested the application of the optional regime.
Taking into account the taxpayer’s total worldwide income obtained during that period and their duly verified personal and family circumstances, the average effective tax rate resulting from applying the IRPF rules is calculated.
This average effective tax rate is then applied to the portion of the taxable base obtained from Spanish territory. If excess tax was withheld under the Non-Resident Income Tax (IRNR), a refund will be issued.
Source:
Article 21 et seq. of the IRNR Regulations (Royal Decree 1776/2004, of July 30, 2004).
Article 46 of the IRNR Law (Royal Legislative Decree 5/2004, of March 5).

Is it possible for a non-resident to opt for the optional taxation regime, based on Personal Income Tax (IRPF) rules?

Yes, under specific conditions. Taxpayers subject to Non-Resident Income Tax (IRNR) who are individuals and can prove residency in a European Union Member State may apply for the optional regime if:
At least 75% of their total worldwide income for the tax period consists of the sum of:
Employment income, and
Income from economic activities,
obtained during that period in Spanish territory.
This income must have already been taxed under the IRNR regime during the period.
If these conditions are met, they may request that the Tax Administration apply the optional regime, which allows their Spanish-sourced income to be taxed according to the rules and personal/family allowances of the IRPF instead of the standard flat rates of the IRNR.

Can a non-resident taxpayer request the application of the Personal Income Tax (IRPF) rules for the family unit?

Yes, provided the following conditions are met:
The spouse and, if applicable, the other members of the family unit can prove their residency in another European Union Member State.
The request is submitted by all members of the family unit, or by their legal representatives.
When considering the total worldwide income of all family members, at least 75% of that total must consist of:
Employment income, and
Income from economic activities,
obtained in Spanish territory.
The income obtained in Spanish territory must have effectively been taxed under the Non-Resident Income Tax (IRNR).
Source:
Article 21 of the IRNR Regulations (Royal Decree 1776/2004, of July 30).

What is the Non-Habitual Resident (NHR) tax regime in Spain?

The Non-Habitual Resident (NHR) regime is ruled in Portugal, which officially closed for new applicants at the end of 2023, and resumen with another name.

Find more information about residency general rules, tax residency certificate, and the specific situation depending on the other country.

Tax Residency Rules

Tax Residency Certificate

Avoid Double Taxation

Summary: Spain’s 183-Day Tax Residence Rule (TEAC Interpretation)

A detailed and technical excerpt from Spain’s tax authority (TEAC – Tribunal Económico-Administrativo Central) on how the crucial 183-day rule (the concept of “permanencia” in Article 9.1.a) of the Spanish Income Tax Law – IRPF) is interpreted.

Here is a clear summary of the TEAC’s position: TEAC’s rulings clarify how the 183 days of “permanence” in Spain are calculated for tax residency, emphasizing that it is a legal and objective test, not a subjective one based on a person’s intention or will.

1. Rejecting the Role of Intent (Voluntad)

Tax Residency is Law, not Choice: A person’s tax residence is a legal status that must be proven and accredited. It is not something a person can unilaterally decide (“autoconsiderarse residente”).
Supreme Court Precedent: The Supreme Court has repeatedly rejected the idea that a person’s intention to return to Spain can be used to classify their time abroad as “sporadic absence.” Similarly, an intention not to move abroad does not guarantee residency in Spain.

2. The Three Components of “Permanence”

To reach the minimum 184 days required for tax residency, the TEAC aggregates time in Spain into three distinct categories:

Component	Description	Calculation Rules
1. Presencia Certificada (Certified Presence)	Days proven with unquestionable evidence (e.g., plane tickets, police records, etc.).	The day is counted in full if presence is certified, regardless of the number of hours spent that day. No proof of consecutive days is required.
2. Días Presuntos (Presumed Days)	Days that reasonably pass between two certified presences in Spain.	If a reasonable number of consecutive days falls between two days of certified presence, they are presumed to be days of permanence in Spain, unless certified presence outside of Spain is proven for those days.
3. Ausencias Esporádicas (Sporadic Absences)	Days spent outside of Spain that are not proved to be permanent or continuous absences.	The literal law states that sporadic absences must be added back to the days of effective presence (Certified + Presumed) to determine if the 183-day threshold is met. They serve to reinforce the conclusion of permanence in Spain.

In short: The burden of proof is on the tax authority to show the days in Spain (Certified and Presumed), but it is on the taxpayer to prove that time spent abroad was not merely sporadic to deduct it from the total “permanence” count.