FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | 1 January to 31 December |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 4 |
| Region | Europe |
How Spain decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
More than 183 days in the calendar year
A person is habitually resident if they stay in Spain more than 183 days during the calendar year. Sporadic absences are counted as days in Spain unless the person proves tax residence in another country, and for listed tax havens the tax authority may require proof of presence there for 183 days in the year.
Main base of activities or economic interests
A person is also habitually resident if the main base of their activities or economic interests is in Spain, directly or indirectly. This test applies even when the day count is not met.
Family presumption
Residence is presumed, unless proven otherwise, when the spouse who is not legally separated and the dependent minor children habitually reside in Spain. It is a rebuttable presumption, not a day count.
Spanish nationals moving to a non-cooperative jurisdiction
Spanish nationals who prove a new residence in a tax haven remain IRPF taxpayers in the tax period of the change and in the four following tax periods. Since 11 July 2021, references to tax havens mean non-cooperative jurisdictions.
Arriving, leaving and part years
Spain sets residence for the whole calendar year, and a change of residence does not split the tax period (ES-RES-01 to ES-RES-03). On departure, article 95 bis of the IRPF Law can tax unrealized gains on shares for people resident in at least 10 of the 15 prior tax periods, where the shares exceed €4,000,000 in total market value, or where a stake above 25% in one entity exceeds €1,000,000; a deferral option exists for moves to EU or EEA states with tax information exchange.
Reporting duties to check
- Special regime for workers moving to Spain (article 93 IRPF Law). People who were not resident in Spain in the five tax periods before the move can opt for the regime with form 149, which is also used to renounce it or report exclusion; the annual return is form 151. Employment income obtained during the regime is treated as obtained in Spain. Source
- Form 720: assets and rights located abroad. An information return on foreign bank accounts, securities and real estate held by Spanish tax residents. The tax authority applies its €50,000 limit to each category separately. Source
- Exit tax return on unrealized gains. Gains under article 95 bis are included in the taxable base of the last tax period that must be declared, through a supplementary self-assessment. Source
Social security
Within the EU, a person is covered by one country's social security system at a time, and which one depends on work situation and residence, not nationality. Check the EU coordination rules and any bilateral agreement for work involving non-EU countries.
Living base
EU citizens can move to Spain under EU free movement rules, with permanent residence after a continuous 5-year period of legal residence. Others generally need a visa or residence authorization under Spanish immigration law. A residence authorization does not decide tax residence, which follows article 9 of the IRPF Law.
How visas, permits and tax residence differ
Citizenship
Under article 22 of the Civil Code, nationality by residence generally requires 10 years of legal, continuous residence immediately before the application, five years for refugees, two years for nationals of origin of Ibero-American countries, Andorra, the Philippines, Equatorial Guinea or Portugal and for Sephardic Jews, and one year in listed cases such as one year of marriage to a Spanish national. Article 23 requires the applicant to declare renunciation of their previous nationality, except nationals of the countries listed in article 24.1 and Sephardic Jews originating from Spain.
Questions to take to a professional
- How are my days in Spain counted, and would my absences be treated as sporadic?
- Where is the main base of my activities or economic interests for Spanish purposes?
- Does the family presumption apply to me, and what evidence could rebut it?
- Do I meet the conditions of the article 93 special regime, and what deadline applies to form 149?
- Do I need to file form 720 for any category of foreign assets?
- Could the article 95 bis exit tax apply if I leave, and is the EU or EEA deferral option relevant?
- If another country also treats me as resident, how does the relevant tax treaty tie-breaker apply?
Official authorities
- Agencia Tributaria
- Ministerio de Justicia (nacionalidad)
- Ministerio de Inclusión, Seguridad Social y Migraciones
Sources
- Residencia habitual en territorio español (Manual práctico IRPF 2025)Official guidance
- Persona física residente en EspañaOfficial guidance
- Régimen especial impatriados art. 93 Ley IRPFOfficial guidance
- Régimen fiscal aplicable a los trabajadores desplazados a territorio español - Régimen especialOfficial guidance
- Introducción y ámbito de aplicación (ganancias patrimoniales por cambio de residencia)Official guidance
- Modelo 720. Declaración informativa sobre bienes y derechos situados en el extranjeroOfficial guidance
- Código Civil (Real Decreto de 24 de julio de 1889), texto consolidadoPrimary law
- Social security cover abroad - Your EuropeOfficial guidance
Guides that mention Spain
Other countries in Europe
- Countries covered
- Spain
- Sources
- 8 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026