Residents and Non Residents

Individuals are considered RESIDENTS in Spain for Spanish tax purposes if they live in Spain for a period of time longer than 183 days per year (approximately six months) and this includes occasional trips out of the country, or if the centre of their economic interests are located in Spanish territory. In case that none of these factors were clear, individuals would be considered residents in the country where their family permanently live. The Hacienda may see this as evidence that you are a tax resident if it is ever a matter of dispute. A legal distinction therefore exists between these two different groups of people: RESIDENTS & NON-RESIDENTS.