Spend more than 183 days in Spain in a calendar year and you become a tax resident. That means tax on worldwide income, not just Spanish income.
How Days Count
Counts:
- Any day physically present
- Partial days (arrive at 11pm = 1 day)
- Weekends and holidays
Does not count: Transit through airports (international zone only).
Calendar Year
Days are counted January 1 to December 31. No rolling 12-month calculation.
Example: September 2024 to February 2025 is 6 months, but split across two years. Might not trigger residency in either.
Not Just Days
The 183-day rule is one of three tests. You can become tax resident with fewer days if your economic interests or family are in Spain.
Common Issues
- Not tracking days accurately
- Assuming only days matter
- Not keeping travel records
- Forgetting family ties test
Plan your time carefully. Miscounting is expensive.