Spain 183-day tax residency counter

How this works

Each line is one rule. Tap the number for the source, the exact words and the date it was checked.

1. Spain counts a person as tax resident after more than 183 days in Spain in the calendar year (one of the tests in article 9 of the income tax law).1

   a) Que permanezca más de 183 días, durante el año natural, en territorio español. Para determinar este período de permanencia en territorio español se computarán las ausencias esporádicas, salvo que el contribuyente acredite su residencia fiscal en otro país.

   English translation: a) That they remain more than 183 days, during the calendar year, in Spanish territory. To determine this period of presence in Spanish territory, sporadic absences are counted, unless the taxpayer proves tax residence in another country.

   Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas (BOE consolidated text, last update published 07/10/2026), Art. 9.1.a), first paragraph · checked 14 October 2026

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Figures checked: 14 October 2026

1. Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas (BOE consolidated text, last update published 07/10/2026), Art. 9.1.a), first paragraph: https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764

What this does not cover

• Short trips abroad: article 9 counts sporadic absences as days in Spain unless tax residence in another country is proved. Enter only the days you were actually in Spain, and treat a short trip out as a question for an adviser.
• The other residence tests in article 9 of the income tax law.
• Tax treaties between Spain and other countries.