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Tax Residency in Spain

Are you planning to live in Spain for more than 183 days?

Understand your tax obligations in Spain before moving and optimize your financial situation. Proper tax planning in Spain is essential to ensure compliance and avoid unnecessary risks once you become a tax resident.

About the service

What is the Tax Residency in Spain

Tax residency in Spain determines how your income is taxed. Individuals who are considered tax residents are subject to taxation on their worldwide income, regardless of where it is generated and Double tax treaties determine which country has the right to tax your income and how it should be allocated between your home country and the country where you receive the income, in order to avoid or minimize territorial double taxation of the same income by both countries.

In contrast, non-residents are only taxed on income obtained within Spanish territory.

Our team of tax lawyers in Spain, experts in double taxation, is dedicated to helping clients navigate and meet their tax obligations in Spain.

Enjoy all the Benefits it has to offer

The benefits of Tax Residency in Spain

Clear understanding

Before more understand your tax obligations in Spain

Ability to plan and optimize your tax position

Avoidance of double taxation through applicable treaties

Legal compliance with Spanish tax authorities

Are you eligible?

Requirements to apply for a Tax Residency in Spain

These are requirements for Tax Residency in Spain applicants:

When Are You Considered a Tax Resident in Spain?

An individual is considered a tax resident in Spain if any of the following conditions are met:

You spend more than 183 days per year in Spain
Your main economic interests or activities are located in Spain
Your spouse and dependent minor children reside in Spain (presumption of residency)

Tax Obligations for Residents

Tax residents in Spain must:

Declare and pay taxes on worldwide income
File an annual income tax return (IRPF – Modelo 100)
Report foreign assets when required
Pay taxes on employment income, business income, investments, and capital gains

Tax Year in Spain

The tax year runs from January 1 to December 31
Spain does not apply a split-year system (you are either resident or non-resident for the entire year)

Dual Tax Residency Considerations

It is possible to be considered a tax resident in more than one country.

In such cases, Double Taxation Agreements (DTAs) determine your tax residency based on:

Permanent home
Center of vital interests
Habitual residence
Nationality

Proof of Tax Residency or Non-Residency

To demonstrate your tax status, you may need:

A tax residency certificate from another country
Supporting documentation (employment contracts, housing, etc.)

How can Marfour help you?

Tax residency in Spain can have significant financial implications, especially for individuals with international income, assets, or business activities.

At Marfour International Law Firm, we provide tailored tax guidance to ensure your situation is structured efficiently and in full compliance with Spanish law.

Tax Residency Assessment

We analyze your personal and professional situation to determine your tax residency status.

Cross-Border Tax Planning

We help you understand how your income is taxed across jurisdictions and apply relevant tax treaties according to your case.

Compliance and Filing Guidance

We guide you through filing obligations, including income tax and foreign asset reporting.

Documentation and Risk Management

We ensure all required documentation is properly prepared to avoid issues with tax authorities.

Ongoing Tax Advisory

We provide continuous support to adapt your tax strategy as your situation evolves.

FAQ

Frequently asked questions about the Tax Residency in Spain

When do you become a tax resident in Spain?

You become a tax resident if you spend more than 183 days in Spain, have your main economic interests there, or your family resides in Spain.

Do tax residents in Spain pay tax on worldwide income?

Yes, tax residents are required to declare and pay taxes on all income, regardless of where it is generated.

What taxes do residents pay in Spain?

Residents must pay Personal Income Tax (IRPF) on employment income, business income, investments, and capital gains.

Can I be a tax resident in two countries at the same time?

Yes, but Double Taxation Agreements determine which country has primary taxation rights.

How can I avoid double taxation in Spain?

Double Taxation Agreements help prevent being taxed twice by determining your tax residency and allocation of income.

What is the tax year in Spain?

The tax year runs from January 1 to December 31, and there is no split-year system.

How do I prove I am not a tax resident in Spain?

You must obtain a tax residency certificate from another country and provide supporting documentation.

Do I need to report foreign assets as a tax resident in Spain?

Yes, tax residents may be required to report foreign assets and income depending on their situation.

Do retired expats pay taxes in Spain?

Yes, if they live in Spain for more than 183 days in a calendar year, unless certain exemptions apply.

Do I pay tax in Spain on a non-lucrative visa?

Yes, a non-lucrative visa holder can be considered a tax resident in Spain if they meet the following criteria: residing in Spain for more than 183 days in a calendar year, even if the days are not consecutive, unless certain exemptions apply.

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