Many jobs involve travelling or spending time in different places around the globe. However, living abroad for a few weeks or months does not mean that any earnings accrued in another country are exempt from Spanish taxation.
Tax residency is the bond between the State and those who pay income tax, whereby the latter is obliged to declare earnings accrued both within the State’s borders and elsewhere.
An individual is deemed to be a Spanish resident if they fulfil any of the following criteria:
- They spend more than 183 days throughout a calendar year (1st January to 31st December) in Spain. This period of Spanish residence is calculated accounting for occasional spells abroad, except in cases where proof of tax residency in another country can be provided.
- Their main direct or indirect financial activity and/or interest is based in Spain.
- Their legal spouse and any dependant under-age children normally reside in Spain. Legal proof must be provided in this instance.