Spain

Tax residency

Under Article 9 of the Personal Income Tax Law (Ley 35/2006, LIRPF), an individual is considered resident in Spain if either of the two principal statutory criteria is satisfied. The physical-presence and economic-interests criteria are alternative.

Where an individual is also treated as resident in another jurisdiction, the applicable double tax treaty may determine treaty residence through its tie-breaker provisions.

• 183-day rule: an individual is considered resident where they remain in Spanish territory for more than 183 days during the calendar year. Presence does not need to be continuous. When determining the period of permanence, sporadic absences are also considered unless the individual establishes tax residence in another country. AEAT states that foreign tax residence is normally evidenced by a certificate issued by the competent foreign tax authority. In the case of a jurisdiction classified as non-cooperative, the Spanish tax authorities may require evidence that the individual was physically present there for at least 183 days during the calendar year.
• Main nucleus or base of activities or economic interests: an individual may be resident even if the 183-day test is not satisfied where the main nucleus or base of their activities or economic interests is in Spain, directly or indirectly. The assessment is not limited to the country in which the individual receives the greatest amount of income. Relevant factors may include sources of income, employment or business activities, the location and nature of movable and immovable assets, investments, and the place from which businesses, investments or other economic interests are managed. Both quantitative and qualitative factors may therefore be relevant.
• Family presumption: unless evidence to the contrary is provided, an individual is presumed to have their habitual residence in Spain where their legally non-separated spouse and dependent minor children habitually reside in Spain. This is a rebuttable presumption rather than an independent unconditional residence test.

Day counting

183-day rule: the threshold is more than 183 days in the calendar year, so the physical-presence test is satisfied once total presence exceeds 183 days. Separate periods of presence are aggregated, and the days do not need to be consecutive. AEAT guidance, reflecting TEAC doctrine, distinguishes between certified presence, presumed days and sporadic absences.

• Certified presence refers to days on which reliable evidence establishes that the individual was physically present in Spain. Any part of a day counts as a full day of presence and there is no minimum number of hours. Accordingly, a day of arrival or departure counts as a Spanish day where the individual was physically present in Spain during part of that day. The same calendar day may potentially count as a day of presence in more than one country. Evidence may include travel records, card transactions made in person, medical appointments, toll records, contracts and other reliable evidence of physical presence.
• Presumed days are days between established days of presence in Spain that may reasonably be attributed to Spain unless evidence demonstrates presence elsewhere. TEAC indicates that this approach must be applied reasonably and should not be used automatically to attribute lengthy unexplained periods to Spain.
• Sporadic absences may be added to the period of presence for purposes of determining whether the individual exceeds the 183-day threshold, unless tax residence in another country is established. A foreign tax-residence certificate is therefore particularly relevant when determining whether an absence from Spain should nevertheless be included in the Spanish residence calculation.
• Economic-interests test and family presumption: no minimum day-count threshold applies. An individual may therefore be Spanish tax resident despite spending 183 days or fewer in Spain where the economic-interests criterion is satisfied or where the family presumption applies and is not rebutted.

Tax consequences

Spain determines individual residence by reference to the calendar year. Spanish tax residents are generally subject to personal income tax (IRPF) on their worldwide income, regardless of where the income arises, subject to applicable double taxation agreements. Non-residents are generally subject to Non-Resident Income Tax (IRNR) on Spanish-source income.

Spain also operates a special inbound regime under Article 93 LIRPF, commonly referred to as the Beckham regime. Eligible individuals who acquire Spanish tax residence because of moving to Spain may elect to be taxed under rules based largely on the non-resident income tax regime, with specific modifications, while remaining IRPF taxpayers. The regime generally applies for the tax year in which Spanish residence is acquired and the following five tax years, subject to the statutory eligibility requirements.

Article 95 bis LIRPF also provides for an exit tax on certain unrealised gains in shares or participations when a qualifying long-term Spanish resident ceases to be resident, subject to the applicable residence-history, ownership and value thresholds.

Migration / EU residence

EU/EEA and Swiss nationals may reside in Spain under the applicable free-movement rules. Those intending to reside in Spain for more than three months are generally required to register in the Central Register of Foreigners and obtain the corresponding registration certificate. The certificate includes the individual's foreigner identification number (NIE).

Third-country nationals generally require the appropriate visa or residence authorisation depending on the purpose and duration of their stay. Spain also provides a specific immigration route for qualifying international teleworkers.

Immigration residence and tax residence are separate concepts. A Spanish residence permit, residence registration or NIE does not by itself establish Spanish tax residence. The criteria in Article 9 LIRPF remain decisive for domestic tax-residence purposes.

Orientation references

• Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, Article 9, statutory basis for the more-than-183-day rule, sporadic absences, the economic-interests criterion and the family presumption. Articles 93 and 95 bis contain the special inbound regime and exit-tax rules respectively.
• Agencia Tributaria, “Manual práctico de Renta 2025. Parte 1”, section “Residencia habitual en territorio español”, official guidance on the domestic residence tests and the concepts of certified presence, presumed days and sporadic absences.
• Agencia Tributaria, “El TEAC define el concepto ‘días de permanencia’ para determinar la residencia habitual en España”, official explanation of the determination of days of physical presence, including the treatment of partial days.
• Tribunal Económico-Administrativo Central, Resolution 00/04045/2020 of 28 March 2023, doctrine on certified presence, presumed days, sporadic absences and evidence used to establish physical presence.
• Tribunal Económico-Administrativo Central, Resolution 00/10390/2022 of 19 February 2026, doctrine on the main nucleus or base of activities or economic interests, including the relevance of income sources, assets and the place from which activities and assets are managed.
• Agencia Tributaria, “Persona física residente en España”, official guidance on individual tax residence and the calendar-year approach to determining residence.