You are resident in Spain for tax purposes if:
- You spend more than 183 days in one calendar year, in which case you are deemed resident whether or not you obtain Residencia. Days spent in Spain do not have to be consecutive and temporary absences from Spain are ignored for the purpose of the 183-day rule, unless you can prove that you are habitually resident in another country for more than 183 days in the 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 and/or your dependent minor children live in Spain. If this is the case you are presumed Spanish resident, unless proven otherwise, even though you may spend less than 183 days per year in Spain.
If you live on a boat within 12 nautical miles of Spanish land, you are a Spanish tax resident. A day within 12 nautical miles is a day spent in Spain for tax purposes.