Skip to main content

Individual resident in Spain

When does an individual have their residence in Spain?

Internal regulations

Regulations: Article 6 Law IRNR

A natural person is deemed to have his her habitual residence in Spain when of the following circumstances apply:

  • That you remain in Spain for more than 183 days during the calendar year. To determine this period of stay, your sporadic absences are taken into account, unless you prove your tax residence in another country. In the case of countries or territories classified as tax havens(1), the tax authorities may require proof of residence in said tax haven for 183 days in the calendar year.

    To determine the period of stay, temporary stays in Spain that are the result of obligations contracted in cultural or humanitarian collaboration agreements, free of charge, with the Spanish public administrations will not be taken into account.

  • That the main core or base of its activities or economic interests is located in Spain, directly or indirectly.

Likewise, it will be presumed, unless proven otherwise, that a taxpayer has his or her habitual residence in Spain when, in accordance with the above criteria, the spouse who is not legally separated and the minor children who depend on him or her habitually reside in Spain.

In addition, natural persons of Spanish nationality who prove their new residence in a tax haven(1), will continue to have the status of taxpayers for Personal Income Tax, both in the tax period in which they make the change of residence and in the following four tax periods.

A natural person will be a resident or non-resident for the entire calendar year since the change of residence does not imply the interruption of the tax period.

Note(1): With effect from 11 July 2021, references made to tax havens are deemed to be made to the definition of non-cooperative jurisdiction ( Annex IV ) (Return to tax haven)(Return to new residence)

Special assumptions

Those considered to be taxpayers of IRPF are natural persons of Spanish nationality, their legally not separated spouse and minor children, who have their habitual residence abroad, due to their status as:

  • Members of Spanish diplomatic missions, including both the head of the mission and members of the diplomatic, administrative, technical or service staff of the mission.

  • Members of the Spanish consular offices, including both the head of the offices and the civil servants or service personnel assigned to them, with the exception of honorary vice-consuls or honorary consular agents and the personnel dependent on them.

  • Holders of office or employment in the Spanish State as members of delegations and permanent representations accredited to international organisations or who form part of delegations or observer missions abroad.

  • Active civil servants holding official posts or employment abroad which is not diplomatic or consular.

However, these assumptions will not apply when:

  1. The persons listed above are not active public officials or holders of an official position or employment and had their habitual residence abroad prior to acquiring any of the aforementioned circumstances.

  2. In the case of spouses who are not legally separated or minor children, when they had their habitual residence abroad prior to the acquisition by the spouse, father or mother of the conditions listed above.

Agreement and double residence

In the agreements to avoid double taxation signed by Spain, reference is made to the internal legislation of each State in order to define a person as a resident of a State. Given that each State may establish different criteria, two States may agree in considering a person as a resident.

In these cases, the agreements establish, in general, the following criteria to prevent a person from being considered resident in both States:

  1. He shall be a resident of the State where he has a permanent home available to him.

  2. If you have a permanent home available to you in both States, you will be considered a resident of the State with which you have closer personal and economic ties (center of vital interests).

  3. If this cannot be determined, he/she will be considered a resident of the State where he/she habitually resides.

  4. If you habitually reside in both States or in neither of them, you will be considered a resident of the State of which you are a national.

  5. If, finally, the person is a national of both States, or of neither, the competent authorities will resolve the case by mutual agreement.

Proof of tax residency

Tax residency is accredited by a certificate issued by the competent Tax Authority of the country in question. The period of validity of these certificates is one year.

A person may have a residence permit or administrative residence in a State and not be considered a tax resident in that State.