Tax residence in Spain
Spanish tax residence does not depend solely on registration with a municipality, a residence card or ownership of a home. Spanish tax rules must be applied and, in cases of possible dual residence, the Germany–Spain tax treaty must also be considered.
The 183-day rule
A person is generally considered tax resident in Spain where they spend more than 183 days in Spanish territory during a calendar year.
This is not the only test.
Centre of economic interests
Spanish tax residence can also arise where the main centre or base of a person's activities or economic interests is located directly or indirectly in Spain.
Family
Spanish law also contains a rebuttable presumption where the non-legally-separated spouse and dependent minor children habitually reside in Spain.
Dual residence
If a person qualifies as resident in both Germany and Spain under domestic law, the treaty applies successive tests including permanent home, centre of vital interests, habitual abode and nationality.
Consequences
A Spanish tax resident is generally subject to Spanish income tax on worldwide income, subject to the allocation and double-tax-relief rules applicable to specific income.
How we can help
We analyse tax residence and its consequences for people who live, work or have economic interests in both Germany and Spain.