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A person is resident in Spanish when any of the following circumstances: that remains more than 183 days during the calendar year, in Spanish territory. Sporadic absences will be calculated to determine this period of stay in Spanish territory unless the contributor accredits fiscal residence in another country. In the case of countries or territories of the qualified as a tax haven, the tax administration may require that the permanence in the same test for 183 days in the calendar year.That lies in Spain the main core or base their activities or economic interests directly or indirectly.Residing habitually in Spain the non-separated spouse legally and underage children who depend on this person. This third case admits evidence to the contrary.They will not lose the status of taxpayers by the tax on the income of physical persons, persons of Spanish nationality who prove their new fiscal residence in a country or territory described as a tax haven. This rule applies in the tax period in which stage is the change of residence and during the four following tax periods.On the other hand, an individual will be considered non-resident in Spain when not met any of the above requirements.