Who is tax resident in Spain?

Who is tax resident in Spain?


It is anybody who spends 183 days or more in Spain in a calendar year.

It will be presumed, except it is demonstrated to the contrary, that you are tax resident if your spouse and children are tax residents even if you spend less than 183 days in Spain, unless you are legally separated.

It is also anyone who has his or her centre of economic activities in Spain.

Your country of tax residency is not optional – it is a matter of fact founded on the above criteria.

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