183 Day Rule Spain: How are the 183 days calculated?

The 183-day rule in Spain is the standard used to determine if you are a tax resident. If you spend more than 183 days in the country during a calendar year, counting both consecutive and non-consecutive days, you are normally considered a Spanish tax resident and must pay tax on your worldwide income. These days include time spent for work, leisure, or even short visits, and partial days also count toward the total.

The calculation is based on the Spanish tax year (1 January to December 31). Authorities may also consider where your main economic interests are located, meaning you could be deemed a tax resident even if you spend fewer than 183 days in Spain.

This article explains everything about the 183-day rule, including its meaning, how tax residency is determined, how to manage your residence status, and more.

• What is the 183 Day rule Spain?
• What factors influence your tax residency?
• Which taxes are implicated when you become a tax resident in Spain?
• How can you prove tax residency in Spain?
• Tips for Managing Your Tax Residency in Spain
• What is the Spain Special Expat Tax regime?
• How does applying for Spanish visas affect your tax residency status?

What is the 183 Day rule Spain?

The 183-day rule in Spain is a tax residency guideline stating that if you spend more than 183 days in Spain in a single calendar year (January 1 to December 31), you are considered a Spanish tax resident and must pay taxes in Spain on your worldwide income.

The days don’t have to be consecutive if, for example, you spend 120 days in Spain from January to May and another 70 days in October and November, you exceed the limit. Partial days count as full days, meaning both arrival and departure days are included. Spain may also consider you a tax resident if your main economic interests or family home are in the country, even if you are under the 183-day limit. This rule is important for expats, retirees, and digital nomads to avoid unexpected tax liabilities.

What factors influence your tax residency?

As mentioned, tax residency in Spain is established mainly by how much time you spend in the country, but other factors can also apply even if you stay less than 183 days. Key factors include:

• Days Spent in Spain – Staying over 183 days in a calendar year usually makes you a tax resident. These days don’t have to be consecutive, and partial days count.
• Primary Economic Interests – If most of your income, business activities, or main investments are in Spain, you may be considered a tax resident even if you spend fewer than 183 days there.
• Family Ties – If your spouse (not legally separated) or dependent children live in Spain, authorities may assume you are also resident for tax purposes unless proven otherwise.
• Home Availability – Owning or renting a permanent home in Spain that you can access year-round can influence residency status.

Which taxes are implicated when you become a tax resident in Spain?

When you become a tax resident in Spain, you are subject to worldwide taxation, meaning Spain taxes you on income and certain assets worldwide. The main taxes that apply include:

• Personal Income Tax (IRPF) – This tax applies to all income earned globally. It means you must pay tax on salaries, pensions, rental income, business profits, and investment returns, no matter where the money comes from.
• Capital Gains Tax – This applies to profits from selling assets, meaning you must pay tax on gains from selling property, shares, or other investments, even if they are located outside Spain.
• Wealth Tax (Impuesto sobre el Patrimonio) – This tax is charged to your net worldwide assets above a certain amount. You it pay annually if your total assets exceed about €700,000, with reductions for your main residence.
• Inheritance and Gift Tax – This tax applies to assets you receive from others. It is paid on inheritances or gifts worldwide, with rates depending on your relationship to the giver and the region where you live.
• Local Property Taxes (IBI) – You must pay an annual municipal tax on a property you own in Spain based on the cadastral value, even if it is not your main home.

How can you prove tax residency in Spain?

To prove non-residency in Spain, you need to provide official evidence showing that you meet the legal criteria for being a non-resident under Spanish tax law. This involves demonstrating that you spend fewer than 183 days in Spain in a calendar year and that your main economic interests or family ties are based elsewhere.

The most common and accepted proof is a Tax Residence Certificate issued by the tax authority of another country, confirming you are considered a tax resident there. Additional evidence can include:

• Travel records such as flight tickets, passport stamps, or entry/exit records proving time spent outside Spain.
• Foreign employment contracts and proof of income earned abroad.
• Property ownership or rental agreements outside Spain.
• Utility bills or bank statements showing day-to-day life in another country.
• Family documentation if your spouse and dependents live abroad.

If the Spanish tax office (Agencia Tributaria) questions your residency status, they may request this documentation during an audit. Keeping detailed and consistent records is essential to avoid being classified as a Spanish tax resident.

Tips for Managing Your Tax Residency in Spain

1. Track your days carefully – Use tools like TrackingDays or a personal calendar to log every day spent in Spain and avoid accidentally exceeding the 183-day limit.
2. Consider your economic ties – Your main job, business, or investments in Spain can trigger tax residency even if you spend fewer than 183 days there.
3. Maintain records of travel – Keep flight tickets, passport stamps, and hotel bookings as proof of time spent outside Spain.
4. Understand double taxation treaties – If you could be taxed in another country, check treaties with Spain to avoid paying tax twice.
5. Look for professional advice – Consult a tax advisor experienced with Spanish residency rules to structure your finances correctly.
6. Plan major financial moves – Consider timing asset sales, income receipt, or property purchases in line with residency rules to optimize taxes.
7. Review visa conditions – Different visas, like the Non-Lucrative, Digital Nomad, or Highly Qualified visas, can affect your tax obligations.

How does applying for Spanish visas affect your tax residency status?

Applying for Spanish visas alone does not make you a tax resident. You become a Spanish tax resident if you:

• Spend more than 183 days in Spain in a calendar year, or
• Have your main economic interests or business based in Spain, or
• Your spouse and dependent children live in Spain.

The Spain Non-Lucrative Visa is designed for people living in Spain without working locally. Because it requires you to reside in Spain for most of the year, you will almost certainly exceed the 183-day rule and become a tax resident, meaning Spain can tax your worldwide income.

The Spain Digital Nomad Visa allows you to live in Spain while working remotely for foreign clients. If you stay more than 183 days, you normally become a tax resident. However, you may qualify for Spain’s Special Expat Tax regime.

Highly Qualified Professional Visa is granted for in-country employment in skilled roles. This almost always triggers tax residency because your main work and life are in Spain. You may also be eligible for the Special Expat Tax Regime to reduce taxation on foreign income.

What is the Spain Special Expat Tax regime?

The Beckham Law, officially called the Special Expats’ Tax Regime (Régimen fiscal aplicable a los trabajadores desplazados a territorio español), allows certain foreign workers who move to Spain for employment to be taxed as non-residents for up to six tax years, even though they are living there.

Under the Beckham Law, qualifying individuals pay a flat 24% income tax on employment income earned in Spain up to €600,000 and 47% above that, instead of the progressive rates for residents. They are also exempt from paying Spanish tax on most foreign-sourced income, such as dividends, interest, or rental income from abroad.

To qualify, you must not have been a tax resident in Spain during the last 10 years, you must move to Spain due to an employment contract, including being assigned by a foreign employer, and your work must be physically carried out in Spain.

How Can Global Citizen Solutions Help You?

Global Citizen Solutions is a boutique migration consultancy firm with years of experience delivering bespoke residence and citizenship by investment solutions for international families. With offices worldwide and an experienced, hands-on team, we have helped hundreds of clients worldwide acquire citizenship, residence visas, or homes while diversifying their portfolios with robust investments. 

We guide you from start to finish, taking you beyond your citizenship or residency by investment application. 

Frequently Asked Questions about the 183-day Rule Spain?

What is the 183-day rule in Spain?

Spain considers you a tax resident if you are physically in the country for 183 days or more during a calendar year. This applies whether you are on a visa, a residence permit, or even just a tourist stay. As a tax resident, you must declare and pay taxes on your worldwide income.

Do the 183 days in Spain have to be consecutive?

No. The rule counts total days spent in Spain across the whole year. Multiple shorter visits can be added together. Even part-time stays for work, study, or leisure count toward the total.

How exactly are the 183 days counted in Spain?

Any day where you are present in Spain at midnight is counted as a full day. That means arriving late at night or leaving early in the morning still counts. Days in transit through Spain can also be included if you leave the airport and enter the country.

Can I be a tax resident in Spain and in another country?

It’s possible to meet residency criteria in two countries. In such cases, double taxation treaties determine which country can tax you, usually based on your permanent home, center of economic interests, or habitual abode.

What if I spend less than 183 days in Spain?

You may still be considered a tax resident if your main economic interests e.g., business, job, assets or your immediate family live in Spain, even if you personally stay fewer than 183 days.

How do Spanish authorities verify the 183 days?

Spain’s tax office (Agencia Tributaria) can use passport stamps, flight records, credit card transactions, or rental contracts to verify your time spent there.