There are people that reside in different countries, or spend certain periods of time during the year in one or another country, and might not know that, when having to file the tax return, there is a specific income tax to be paid in accordance to whether you are resident or not.


To know whether your are tax resident in Spain, we must have a look at article 9 of the Law on Income Tax of the Spanish Tax Office, that sets forth that a natural person is tax resident in three cases:

  1. Stay of more than 183 days a year in Spanish territory. These 183 days must not necessarily be consecutive and might be with intervals, that is to say, with sporadic absences. Furthermore, obligations engaged by virtue of contracts of humanitarian or cultural collaboration are not taken into account for your stay in Spain. In case of countries considered as fiscal paradises, the tax administration might require you to accredit the stay in this country during 183 days a year.
  1. That the main base of your economic activities or interests are established in Spain, directly or indirectly. In this sense, the law understands the country where most of your assets or investments are situated or most of your income is obtained.
  1. You are presumed to be resident in Spain, unless the contrary is proven, when your legal spouse and children minor of age, are residing in Spain.

    Spanish tax advisors

    Spanish tax advisors

If none of the previous conditions is the case, then any natural person is considered as non-resident.

The law also sets forth that you will not loose the condition of resident when a natural person has a tax residency in a country or territory considered as fiscal paradise, from the moment this change in circumstances has been notified until four years after.

In any case, it will be necessary to show you live here and that you have interests in the country. To proof your residency to the administration, you must usually file the deed of your house, a rental contract, consumption of basic utilities (electricity, water, gas) or the bank transfers or financial transactions to determine the main nucleus of your interests and economic activities.

Should you have any doubt however or you wish some advice on your obligations as non-resident, do not hesitate to contact us.

Welex, your tax advisor and expert accountant under one roof!


More information:

Plusvalía Tax in Spain: all you need to know

Direct and indirect taxes: Differences at the Spanish Law

Income and wealth tax in Spain. Tax liabilities for non-residents