Established 1994

Tools · Spain Tax Residence

Spain Tax Residency Test

Spanish residence has no partial-year concept: you are resident for the whole calendar year or none of it. Any one of the three limbs below is enough on its own, and the family presumption catches people whose own day count is well under the threshold.

Looking for the full explanation? Read the complete guide to Spain tax residency, which covers each limb of the test in detail alongside this tool.

  1. Day count
  2. Centre of interests
  3. Family presumption

Stage 1 of 3 · Day count

Day count

How many days were you present in Spain during the calendar year?

Count days of physical presence. Note that short trips abroad ("sporadic absences") are added back to this count unless you can produce a tax residence certificate from another country.