The Tax Agency (AEAT) considers an individual to be a tax resident in Spain when during a calendar year he/she has resided in Spain for more than 183 days.
The Tax Agency (AEAT) considers that an individual is a tax resident in Spain when during a calendar year he/she has resided more than 183 days in our country. This means that, with respect to that year, he/she must pay personal income tax on all his/her income, whether obtained in Spain or abroad.
To calculate the number of days spent in Spain, the AEAT applies three special rules:
- Days of certified presence: These are those in which the presence in Spain is accredited by an unquestionable means of proof. For example, a traffic fine, a stay in a hotel, a surgical intervention, payments with credit card, the appearance before the notary or before some public organism.
- Presumed days: These are days that elapse between two days of certified presence. For example, if there is proof that you were in Spain on April 2 and July 5 (on those dates you paid Spanish road tolls with your card), the days between those two dates will be counted as days of residence (unless there is proof to the contrary).
- Sporadic days: These are those temporary absences in which the person has traveled to another country unless he/she proves his/her fiscal residence in another territory.
Travel days are computed in full, with no minimum number of hours required. Thus, the days of travel from Spain to a foreign country, or of return, must be considered as full days in which the person has resided in Spain.
To determine if a person has complied with the assumption of having resided more than 183 days of the year in Spain, the AEAT adds the days of certified presence, the days of presumed presence (period between two days of certified presence) and the days of sporadic absence.
For further information, please contact tax advisor.
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