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Fiscal Residency in Spain

Published 02/07/2009

It is recognized that an individual has Fiscal Residency in Spain when the following circumstances apply.

• When the person permanently resides in Spain for more than 183 days during the calendar year. To determine this length of permanency the periods of absence are added up, except when Fiscal Residency can be proved in another country. In the situation where Fiscal Residency occurs in a territory recognized as a tax haven the Spanish tax authorities can request concrete proof that the stay exceeded 183 days.

• When the individual’s base, in terms of daily living or economic interests, lies in Spain.

The Fiscal Residency is accredited by the issue of a certificate by the competent tax authority. The validity period of the certificate is twelve months from the date of issue. It is very important to note that a person can have a residency certificate in Spain, issued by the Foreigners Office and usually dealt with by the National Police, but still not be considered a Fiscal Resident.

The convention agreement signed by Spain to avoid double taxation permits the definition of the Fiscal Residency of a person by following the internal legislation of each country in the convention. However, as each country is at liberty to establish different criteria, two countries can coincide in considering an individual to be Fiscal Resident in their country. In these cases the convention overrides this situation and confirms that they are a Fiscal Resident in only one. 

Begoña Gallego

Begoña Gallego
Tax Advisor

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