Tax Residency in Spain… or Abroad

Determining your tax residency status in Spain is crucial for understanding your obligations and rights as a taxpayer. Spanish tax law uses three main criteria to establish residency — the 183-day rule, center of economic interests, and family ties.

In this page, we’ll explain how each of these criteria works, the process of obtaining a residency certificate, how to change your tax residency, and the role of double taxation agreements in the matter.

According to Law 35/2006, of November 28, 2006, On Personal Income Tax (IRPF):

Article 9. Taxpayers who have their habitual residence in Spanish territory.

1. The taxpayer shall be deemed to have his or her habitual residence in Spanish territory when any of the following circumstances apply:

Option 1: The 183-Day Rule

a) That they stay more than 183 days, during the calendar year, in Spanish territory. To determine this period of stay in Spanish territory, sporadic absences will be taken into account, unless the taxpayer proves their tax residence in another country.

To prove that you have been in Spain for more than 183 days and be considered a taxpayer of Personal Income Tax, a wide range of documentation can be taken into consideration:

Certificate of registration stating the date of registration
Employment history and/or employment contract
Certificate of registration in the Register of Union Citizens (for citizens of the EU, Norway, Iceland and Switzerland)
Residence permit (other foreigners)
Housing lease agreement
Certificate from the school, if you have school-age children

Option 2: The Economic Interests

b) That the main nucleus or base of its activities or economic interests is located in Spain, directly or indirectly.

With regard to point b), we are dealing with a concept that is not clearly specified in any regulation.

It would be a matter of comparing these economic interests, both income and assets,
between Spain and the other country, or the place of their economic activities

Option 3: Family Ties

b) (…) It will be presumed, unless proven otherwise, that the taxpayer has his or her habitual residence in Spanish territory when, in accordance with the above criteria, the spouse who is not legally separated and the minor children who depend on him or her habitually reside in Spain.

With regard to the presumption of residence due to the attraction of spouse and children, when admitting evidence to the contrary,

the certificate of tax residence from another country will suffice,
or any other evidence admissible in law, as the TEAC has stated on several occasions.

Double Taxation Avoidance Agreements

Double taxation avoidance agreements (DTAs) signed by Spain follow the provisions of Article 4 of the OECD Model Convention. This applies to the agreements with US and UK, among others.

The first point says that a person will be a resident of a state according to the provisions of its legislation, based on domicile, residence or similar criteria.

The following points specify the criteria for resolving the situation if both states, according to their legislation, consider you a resident:

You will be a resident of the state in which you have permanent housing available.
If he has in both states, he will be in the state of the one with whom he has closer personal and economic relations (center of vital interests).
If you do not have permanent housing in any of the states and the center of vital interests cannot be determined, you will be a permanent resident of the state in which you live (habitually reside).
If you live in both states or in neither of them, where you are a national.
If he is a national of both states or neither of them, the authorities of both states must decide by mutual agreement.

Change of Tax Residence: July 2nd, Key Date

July 2nd marks the midpoint of the year — the 183rd day — and is therefore a key reference when assessing tax residency in Spain. Anyone spending more than 183 days in the country within a calendar year is generally considered a Spanish tax resident.

Anyone who arrives in Spain, with the intention of staying, before July 2, becomes a tax resident, upon completing 183 days, that same year.
But those who arrive during the second half of the year will be tax residents the following year, when they arrive on July 2.
In the same way, those who leave Spain – without being a sporadic departure – before 2 July will become non-residents that same year and if they do so later, that year of departure they will still be residents.

There is no single way to prove the date of entry or exit from Spain: date of employment contract, census, consular registration or registration in the register of citizens of the Union, stamp in the passport, even plane tickets or any other that we can assess.

The change of tax residence must be communicated by means of form 030 Census declaration of registration in the Census of taxpayers, change of address and/or change of personal data,

Tax Residency Certificates

Tax residency in Spain

Its validity is one year from its issuance.

The application automatically decides whether to issue the certificate. This will be positive if the taxpayer meets the following requirements:

Be registered in the database with the resident stamp.
Not having filed a non-resident income tax return, whether with or without a permanent establishment.
Not have any non-resident charges, either from 296 or non-resident accounts.
Have filed an income tax return or have work-related contributions, using Form 190, with an amount between €3,000.00 and €22,000.00, or with code L (exempt) with an amount of no less than €3,000.00.

In other cases, it will go through a longer manual procedure.

Tax residence in other countries

Although tax residency may be justified through other types of documentation, the ideal way to prove it is by providing a certificate issued by the tax authorities of the country of residence.

FASTER Directive

The FASTER Directive, adopted in December 2024, seeks to expedite the refund of excess taxes withheld in the EU.
It includes digital tax residency certificates (CDRF), accelerated returns within 60 days, and new reporting obligations to prevent tax abuse.

Member States must implement it before 2028, although the expected entry into force is 1 January 2030.

This measure improves the efficiency and transparency of financial markets, benefiting companies by simplifying processes and reducing administrative costs.