What is tax residence in Spain?

Tax residence is a concept that has nothing to do with residence in Spain for the purposes of immigration or residence permits.

Tax residence is the condition in the eyes of the Tax Agency that a foreigner acquires by living for a prolonged period of time in Spain and/or with economic interests in the country, a fact that will create the obligation to pay a series of taxes and pay taxes to certain percentages.

As we will see below, being classified as a tax resident or not has important consequences and it can be a very interesting alternative for many foreigners.

When is a person considered a tax resident in Spain?

According to article 9 of Law 35/2006, the Tax Agency considers that a person is a tax resident if they meet any of the following three conditions:

• Staying more than 183 days a year in Spain

• Who has the core of their economic interests directly or indirectly in Spain

• If your spouse or child habitually resides in Spain