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Who is a resident and who is a non-resident?

by lasanclas, 16th March 2015

“Residencia fiscal”, Tax residence

According to the Spanish Income Tax Law, a person is considered a resident when staying more than 183 days per year in Spain and therefore being fully taxable in this country. In this case the country where the person is registered is not relevant.

Notwithstanding the number of days of stay, a person is also considered a taxable resident when his or her company or professional activities are based in Spain.