Tax residency determines whether you must file a Spanish Annual Income report as a resident in Spain. If you are a tax resident, you are required to declare all your worldwide income, including income earned outside of Spain. You are considered a tax resident in Spain if you meet any of the following criteria:
- Presence in Spain: You spend more than 183 days during the calendar year in Spanish territory.
- Center of economic interests: Your main economic interests, such as your professional activity (e.g., self-employment), investments, or significant assets, are in Spain.
- Center of vital interests: Your dependent family (spouse and children) lives in Spain, or you have personal and family ties indicating that Spain is your principal place of life.
Important: The Spanish Tax Agency (Hacienda) may presume that you are a Spanish tax resident if you cannot clearly prove that you reside in another country.
However, there are double taxation agreements (DTAs) that help avoid paying tax twice on the same income, depending on the country of origin of that income.
If you are considered a tax resident in another country, you should consult the DTA between Spain and that country. This agreement determines in which country your primary tax residence is recognized and how taxes are applied to avoid double taxation.
If Hacienda requests information about your tax residency, you must be able to provide proof through a tax residency certificate issued by another country or any documentation or evidence that can demonstrate the duration of your stay in Spain and abroad.