Am I a Spanish Tax Resident?
The answer to this question may surprise you. We also often hear the question “Can I choose where to be tax resident?”. There are strict rules about residency and we unfortunately do not have the ability to choose. The rules that decide whether are not you are Spanish tax resident come in three main parts.
- You are in Spain for more than 183 days in any one CALENDAR year. These do not need to be consecutive days but are 183 days in total.
- Your “centre of interests” is in Spain. Generally this assessment is carried out on your economic circumstances. Is Spain where your main business or professional activities are based.
- Is Spain your “centre of vital interests”. Do your Spouse and minor children live in Spain? If yes, even if you are in another country for 365 days a year, you will be considered tax resident by the Spanish authorities.
It is also possible to be resident in more than one country with Spain for example falling within the rules to be tax resident in both Spain and the UK.