Spanish Tax Residency for Expats: The 183-Day Rule and Beyond

Understanding when you become a tax resident in Spain is essential to avoid double taxation and ensure compliance. Spanish law relies on both the 183-day rule and the concept of “centre of vital interests.”

This guide explains the thresholds, tie-breaker rules, Beckham regime, and practical examples for remote workers, retirees, and property owners.

Table of contents

• Tax residency tests
• The 183-day rule explained
• Centre of economic interests
• Beckham Law regime
• Double taxation agreements
• Practical examples
• Compliance and filings
• FAQs
• Related guides

Tax residency tests

You are considered a Spanish tax resident if:

• You spend more than 183 days in Spain during a calendar year, or
• Your main economic or family interests are located in Spain (for example, your spouse or dependent children live here).

Residency is determined by physical presence and connections, not visa type.

The 183-day rule explained

Days count even if you travel briefly abroad unless you can prove tax residency elsewhere. The Spanish Tax Agency (AEAT) often checks supporting evidence such as:

• Utility bills
• Mobile phone records
• Social media activity
• School attendance of dependants

Maintain detailed travel logs and keep supporting documentation if you intend to claim non-residency.

Centre of economic interests

You may become tax resident even without 183 days in Spain if:

• You operate a business, manage assets, or generate most of your income in Spain.
• Your spouse or children habitually reside in Spain.

These criteria frequently affect remote workers and property investors.

Beckham Law regime

The Special Expatriate Tax Regime (commonly called Ley Beckham) allows qualifying newcomers to pay a flat 24% tax on Spanish income up to €600,000 and exclude most foreign income for six years.

To qualify you must:

• Move to Spain for employment or self-employment.
• Not have been a Spanish tax resident in the previous five years.
• Apply within six months of joining Spanish Social Security.

The regime suits digital nomads, executives, and entrepreneurs relocating under employment contracts.

Double taxation agreements

Spain has treaties with over 90 countries to prevent income from being taxed twice. Generally:

• Tax paid abroad is credited against your Spanish liability.
• Tie-breaker rules (based on the OECD model) resolve residency disputes — typically considering permanent home, centre of interests, habitual abode, and nationality.

Practical examples

• UK retiree with property in Spain: spends 9 months per year in Málaga → tax resident and must declare global income.
• US remote worker: spends 5 months in Spain and 7 abroad with an employer outside Spain → non-resident but must declare Spanish-source income.
• Entrepreneur in Valencia with family in Spain: resident even when travelling extensively for business.

Compliance and filings

Key forms include:

• Modelo 100: annual income tax return.
• Modelo 720: declaration of foreign assets over €50,000.
• Modelo 210: non-resident income tax (for property owners).

Late filings can incur heavy penalties, so partner with a bilingual tax advisor to maintain compliance.

FAQs

Do I pay tax in Spain if I live there under 183 days?
Only if Spain is determined to be your main economic centre.

Can I be tax resident in two countries?
Yes, but treaties determine a single country for tax purposes via tie-breaker rules.

Can Beckham Law apply to freelancers?
Yes, if you register as autónomo while working for a foreign employer under contract.

Related guides

• Spain Digital Nomad Visa Guide
• Registering as Autónomo in Spain
• Spain Non-Lucrative Visa Guide
• Buying Property in Spain
• Mortgages for Expats in Spain

This guide is informational; for tailored advice, book a call.