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When tax residence should be reviewed
Before moving to or leaving Spain, where homes, family, work or days are divided between countries, or two authorities may claim residence.
Tax residence · treaties
Tax residence when your life is spread across countries.
International residence is not decided by one number. We review presence, economic interests, family, housing, foreign residence certificates and the relevant tax treaty.
Decision framework
From the situation to the right Spanish action.
We define the issue before proposing a filing or procedure.
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What we determine
Days, centre of interests, personal ties, treaty position, available evidence and the consequences of the move.
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What you receive
A reasoned conclusion, identified risks, evidence to retain and the Spanish tax actions that follow.
View a relocation case →Backed by a Spanish advisory firmSpain Tax Experts is a specialised brand of DEALONSOS CENTRO ASESOR, S.L., based in Madrid.
Human reviewES / ENRemote handling
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.
Related client cases
Situations we have already had to solve.
Anonymised real client matters. We show the starting point and outcome without publishing information that identifies the client.
Mobility · Tax residence
A family moving to Spain and the inbound expatriate regime
A family moving from another EU country to Spain for work needed to determine whether the special inbound expatriate regime could apply and how the wider arrival process fitted together.
OutcomeThe regime was granted and later filings were prepared on a tax position consistent with the move to Spain.
View tax residence service →Official sources
Official sources: Tax residence of individuals · Spanish Tax Agency
Contact
Tell us where you live and what ties you maintain with Spain.
First we assess whether action is needed. If the matter does not require professional intervention or there is a simpler route, we will say so before defining the engagement.
Give us the relevant days, home, work, family and economic connections. We organise the facts and evidence before reaching a residence conclusion.