Spain

Southern Europe · ES · 103 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• More than 183 days of stay in Spain during the calendar year (sporadic absences count unless tax residence in another country is proven; special stricter proof if the other country is a tax haven)
• Main core or base of economic activities or interests located in Spain, directly or indirectly
• Presumption of residence if spouse (not legally separated) and minor dependent children habitually reside in Spain, unless proven otherwise

Ending Spanish tax residence generally requires spending fewer than 184 days in Spain and shifting your main economic and family centre abroad, with proof of foreign tax residence sometimes required, especially for moves to tax havens. There is no general citizenship- or domicile-based tail, but anti‑avoidance rules and the family presumption can make it harder to demonstrate a clean break in practice.

Source: Agencia Estatal de Administración Tributaria (Agencia Tributaria)

Tax treaty network (71)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.