Residents in Spain

If you fulfil tax residency rules, you are liable to Spanish income, capital gains and wealth taxes. You are also liable for local taxes and for submitting your annual Form 720 (Modelo 720) listing your overseas assets.

As a general rule, you are resident in Spain for tax purposes if any of the following apply:

– You spend more than 183 days in Spain a calendar year. This rule is whether you take out a formal residence permit or not. These days do not have to be consecutive. Temporary absences from Spain are ignored for the purpose of the 183-day rule unless it can be proved that you are an habitual resident in another country for more than 183 days a calendar year.


– Your “centre of economic interests” is in Spain, i.e. the base for your economic or professional activities is in Spain.


– Your “centre of vital interests” is in Spain – i.e. your spouse lives here (and you are not legally separated), and/or your dependent minor children do.

Property Tax (IBI – SUMA)

More info about this tax




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