Everyone knows that a tax resident in Spain is someone who is in the country for more than 183 days in a natural year (i.e., from January 01 to December 31).
But how does the administration count these days, since movements between countries can sometimes be very difficult to prove?
The Central Economic and Administrative Court has clarified the criteria by dividing the days counted for residency into three categories:
1. Certified stay, that is, that being in Spain that is proven by some document (e.g. propiska). What if you have a propiska in two countries and you have a certificate from the other country too? Then the days are counted according to the formula 1 you – 1 me, i.e. the overlapping days are divided equally between the two residences.
2. Estimated stays, i.e., days in between certified days. For example, Monday and Friday in the same week are documented, but Tuesday, Wednesday and Thursday are not. In this case, there is a presumption that you were also in Spain on those days.
3. Short-term trips. For example, while living in Spain, you went on vacation to Paris for a week. This week also counts towards the residency period.
In addition, we would like to remind you that 183 days is the main, but not the only criterion. The center of personal interests (family) and economic interests (work) are also often used by the tax authorities to recognize you as a resident.
Remember two important axioms: 1) depending on the tax residence, you can save a lot; 2) any doubts the tax office treats in its favor, so if you do not want to give the Spanish state up to half of your income, carefully document your travels and places of residence.