Non-Resident Taxation

When Are You Considered a
Tax Resident in Spain?

Many foreign citizens who spend long periods of time in Spain, or who conduct commercial or business activities in this country, often wonder where they should file their tax return (whether in Spain or in their country of nationality). They also wonder if Spain can consider them residents even though they have not purposely applied for residence in this country, and are unsure about the tax implications involved with being a resident or not.

According to Spanish tax laws, natural persons are considered to have their regular place of residence in Spain when any of the following circumstances applies:

    • The person is in Spain for more than 183 days during a calendar year.
    • The person’s spouse and under-age dependent children reside in Spain.
    • The main base, headquarters, or core of the person’s economic activities is located in Spain.

In other words, only one of the three conditions above must be met for the person to be considered a resident in Spain. For tax purposes, the main consequence of being a resident is that taxes must be paid in Spain on the individual’s worldwide income, regardless of the place where these incomes occurred and the country of residence of the payer.

Non Resident Income Tax

Additionally, it should be noted that non-resident natural and legal persons will be also subject to the payment of certain taxes in Spain every time they generate income in Spanish territory. Such income may come from economic activities, personal use or rental of urban properties, or capital gains obtained from the sale of real estate, among other cases.

Real(i)ty & Law has years of experience in tax advice to non-residents and preparation and filing of tax returns. Please, feel free to contact us to clarify any question you may have about your tax situation in Spain, or if you would like for our team to take care of your tax obligations as a non-resident.


Calle Lanzarote n.º 2, Edificio Lorca, 2º B

29631 Benalmádena (Málaga)


Tel.: (+34) 951 409 250

WhatsApp: (+34) 640 089 738

Opening hours:

Monday to Friday, from 8:00 a.m. to 3:00 p.m.

Free initial consultation

We offer all our potential clients a free initial consultation. Understandably, any legal procedure raises doubts. We do not want that a lack of knowledge or inaccurate advice leads to an unwise decision that hurts your interests.

Treat yourself to some peace of mind, and contact us by phone, email, or whatsapp. We look forward to working with you.

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