Money
When Do You Become Tax Resident in Spain?
Becoming tax resident in Spain changes what you declare and where. Here’s how residence is decided and what it means for you.
By
How to Live in Spain
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2 min read
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Tax residence isn’t the same as having a residence card. You’re usually tax resident in Spain for a calendar year if you spend more than 183 days here, and the consequences start as soon as you pass that line.
How residence is decided
Besides the 183-day rule, you can be resident if your main business or economic interests are in Spain, or if your spouse and young children live here. Ask your home tax office how to stop being resident there, and read the tax treaty between the two countries: it decides where each type of income, such as government pensions or rent, is taxed.
What changes
Spanish residents pay Spanish income tax on their worldwide income: salary, freelance income, pensions, interest, dividends and rent from every country. You file a Renta return between early April and 30 June for the previous year, and if any category of assets abroad is worth more than €50,000 you file form 720 by 31 March. Keep proof of foreign tax paid, because you claim it back against Spanish tax on the same income.
Regional differences
Wealth tax, inheritance tax and deductions vary by region, so check the rules where you live. You’ll also need Cl@ve or a digital certificate to file online.
Prepare with our becoming tax resident checklist, and see whether the Beckham Law applies to you.
More than 183 days a year usually makes you resident
Economic interests and family can count too
Residents are taxed on worldwide income
Assets abroad over €50,000 go on form 720
Treaties stop most income being taxed twice
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