You become a Spanish tax resident if you meet any ONE of these: spend 183+ days in Spain, have your main economic interests here, or have family living here. Tax residents pay on worldwide income.
The Three Tests
183 Days: More than 183 days in Spain per calendar year. Days need not be consecutive. Temporary absences may still count.
Economic Interests: Your main business or professional activity is in Spain.
Family: Spouse or minor children live in Spain. Presumed resident unless proven otherwise.
What It Means
- Taxed on worldwide income
- Must file annual returns
- Must declare foreign assets (Modelo 720)
- Subject to wealth tax
- Tax treaties may help with foreign income
Before You Move
- Know when your residency starts
- Consider timing (calendar year matters)
- Check Beckham Law eligibility
- Review your assets and income sources
Common Mistakes
- Thinking only days matter
- Not counting partial days
- Ignoring family location
- Not getting exit certificates when leaving
Plan before you move, not after.