The 183-day rule in Spain: when you become tax resident

When are you tax resident in Spain?

Under the Spanish Income Tax Act, you are resident if any one of these applies:

• More than 183 days in Spain in the calendar year. Temporary absences count as days in Spain unless you prove tax residence in another country.
• Centre of economic interests in Spain: the main part of your business or income is here.
• Family presumption: if your spouse (not legally separated) and minor children live in Spain, your residence is presumed, unless you prove otherwise.

One criterion is enough. Someone who spends fewer than 183 days in Spain but runs their business from here can still be resident.

Consequences of Spanish tax residence

• Tax on your worldwide income in Spain: pensions, rents and investment income from abroad.
• Reporting of assets abroad above €50,000 per category (Form 720).
• Spanish wealth tax on worldwide assets, with allowances.
• Possible changes to the inheritance tax of your heirs.

Dual residence: what tax treaties decide

Your home country has its own rules, so you can be resident in both countries at once. Tax treaties resolve the conflict in order: permanent home, centre of vital interests, habitual abode, nationality and, finally, agreement between authorities. If you have a home in both countries, you must show where your life is centred. Evidence is decisive. See double taxation of Spanish property.

Practical tips

• Count your days: keep a calendar and boarding passes.
• Certificate of residence: if you stay resident at home, ask your tax office for one.
• Padrón: registering in Mallorca can be taken as a sign of residence.
• Decide deliberately: Spanish residence can also have advantages, for example the Beckham Law for newcomers with employment income.

Examples from practice

A retired couple spends November to April in Mallorca, about 180 days, and the rest of the year in Germany, with homes in both. A few extra days could make them Spanish residents; documenting doctors, clubs, banks and family ties is key. An entrepreneur spends only 120 days a year on the island but runs a Spanish company that produces most of his income: he can be resident despite fewer than 183 days.

Start and end of residence

In Spain, residence generally applies to the whole calendar year. If you move in or out during the year, coordinate the consequences with both tax offices. Non-residents have their own obligations; see non-resident taxes and our tax lawyers.

Castell.law is the English and German-speaking practice of Castell Abogados, a law firm in Palma de Mallorca. This page is general information, not advice on a specific case: laws and procedures change, so check your situation with us before acting.