Becoming a Spanish tax resident

When do I become a tax resident in Spain?

In Spain, an individual is considered a tax resident if any of the following conditions are met:

Physical Presence:
The individual resides in Spain for more than 183 days in a calendar year. Temporary absences are considered unless the person can prove tax residence in another country.
Main Economic Interests:
Spain is considered the individual's center of economic interests if their primary professional or business activities, or the majority of their income, are generated in Spain.
Family Ties:
If the individual's spouse (not legally separated) or dependent children reside in Spain, it is presumed that the individual is also a tax resident unless proven otherwise.

For tax purposes, Spanish residents are subject to taxation on their worldwide income, while non-residents are taxed only on income earned within Spain. Double Tax Treaties between Spain and other countries may offer additional guidance on resolving potential conflicts of residence.

What if I have workdays in the Spain prior to my move?

If you live or work in Spain during the calendar year before your formal move date, those days count toward the 183-day rule. However, any time spent living or working in Spain in previous years does not affect your tax residence for the year of your move.

If I have in Spain a property that is my primary residence, do I have to pay income taxes on a yearly basis?

At state level, the answer depends on your tax residency status. In any case, you will be required to pay the IBI (Property Tax) as a local municipal tax.

If the property is your primary residence, as ordinary resident there is no personal income tax to pay in relation to this property on a state level. However, if it is not considered your primary residence (i.e. this could happen for Spanish non residents or Special tax regime individuals) or is a second home, imputed income may apply, based on a percentage (1,1% or 2%) of the cadastral value.

IBI (Impuesto sobre Bienes Inmuebles) is a local property tax paid annually to the municipality where the property is located.

Am I obliged to submit an annual tax return - Form 100 - if I live and work in Spain?

There is an obligation to file form 100 as long as you obtain income in Spain that exceeds the limits established in the tax law (Ley “IRPF”).

These limits may change each year but below you can find a summary table with the cases in which by a general rule, there is no obligation to file a tax return:

Rule	Earned income	Limits	Other conditions
1	Earned income.	22,000	One payer (or if more than one payer, the payments from the second and remaining are ≤ 1,500 euros annually). Passive benefits from two or more payers whose withholdings have been determined by the Tax Agency.
	Earned income.	15,000	More than one payer (2 and remaining >1,500 euros per year).
	Returns on movable capital. Capital gains.	1,600	Subject to withholding or deposit on account, except capital gains from transfers or redemptions of shares or participations of IIC in which the withholding base should not be determined by the amount to be included in the tax base.
	Imputed real estate income. Treasury Bill Yields. Subsidies for the acquisition of officially protected or assessed-price housing. Other capital gains derived from public aid	1,000
2	Income from work. Capital returns (furniture and real estate). Returns from economic activities. Capital gains.	1,000	Subject or not to withholding or deposit on account.
2	Property losses.	<500	Whatever its nature.

If you are under the Special tax regime or Beckham Law, the above limits do not apply.