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When Does Tax Residency Apply? Criteria for Determining Tax Resident in Spain

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One aspect that cannot be disassociated from the migratory journey is the tax consequences for the new legal resident in Spain. But before going into the specific taxes that may be levied on the wealth of Spanish taxpayers, it is necessary to address the issue of obtaining the status of Tax Residency in Spain.

At Nodisea we understand that foreign citizens must be aware of the tax landscape in Spain in order to be able to make an informed decision about their potential life project in Spain. Otherwise they run the risk of having their wealth taxed in an undesirable way.

What rules determine whether you become a citizen for tax purposes?

Perhaps the best known rule in this (Tax Residency in Spain) context is the one according to which a person becomes a tax resident in Spain when a person resides more than 183 days during the year in Spain. However, according to article 9 of Law 35/2006, a person is considered to be a tax resident if one of the following conditions is met:

  1. Staying more than 183 days during the year in Spain.
  2. Having the core economic interests directly or indirectly in Spain.
  3. If your spouse or children are habitually resident in Spain.

Therefore, the time spent in Spain per calendar year is not the only variable that affects this issue. A very widespread case is that of Digital Nomads who obtain their corresponding favorable resolution and register with the Spanish Social Security. Well, we understand that in these cases the foreign citizen becomes a tax resident in Spain, since he/she has the “core of the economic interests directly or indirectly in Spain” by developing his/her labor or professional activity from our country. 

Tax Residency in Spain Conclusion

In short, it is important to be duly informed about the tax obligations in Spain to avoid unpleasant surprises. We do not recommend under any circumstances to take them lightly, since you may run the risk of being fined by the Spanish Tax Agency.

At Nodisea we are committed to provide our clients with the most detailed information possible so that our clients can make a decision considering all variables. Should you require further information please do not hesitate to contact us.

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