The 183-day test is not the only test
Spain treats an individual as tax resident when any domestic residence test is met: more than 183 days in Spain during the calendar year, or the main centre or base of economic activities or interests being located in Spain. There is also a rebuttable family presumption.
When two countries claim residence
Dual residence is not solved by counting days alone. The relevant tax treaty usually applies successive tie-breaker tests such as permanent home, centre of vital interests, habitual abode and nationality. The evidence must fit the real personal and economic facts.
Moving into or out of Spain
We review the whole calendar year: physical presence, work or business, housing, family, accounts, assets and the foreign residence certificate. Spanish individual tax residence is generally determined for the full calendar year rather than split into ordinary resident and non-resident periods.
Special regime for inbound taxpayers
Where the move to Spain falls within Article 93 of the Personal Income Tax Law, the special regime for qualifying workers, professionals, entrepreneurs and investors may be available. The option is made on Form 149 and the conditions and deadline should be checked before relying on the regime.