When Do You Become a Tax Resident in Spain?

Spain determines tax residency based on three independent criteria. Meeting any one of them makes you a full tax resident for the entire calendar year:

1. Physical presence: You spend more than 183 days in Spain during a calendar year. Days do not need to be consecutive — any day you sleep in Spain counts. Temporary absences are included unless you can prove tax residency in another country.

2. Center of economic interests: The base or core of your professional activities or business interests is located in Spain. If you work remotely for a Spanish company or your primary source of income originates in Spain, this criterion may apply even if you spend fewer than 183 days in the country.

3. Family ties: Your spouse (non-legally separated) and dependent minor children habitually reside in Spain. This creates a rebuttable presumption of residency — meaning the burden is on you to prove otherwise.

The Three Tax Regimes Compared

1. Non-Resident Taxation (IRNR)

If you do not meet any of the residency criteria above, you are taxed as a non-resident under the Impuesto sobre la Renta de No Residentes (IRNR). Key features:

• Only Spanish-source income is taxed. Foreign income, savings, and investments outside Spain are not subject to Spanish tax.
• Flat rate of 24% on employment income, professional fees, and rental income for EU/EEA residents.
• Flat rate of 24% also applies under the Beckham Law regime (see below).
• Non-EU residents pay 24% on most income types, with some variations.
• Capital gains on Spanish assets (such as property sales) are taxed at 19% for EU residents.
• No personal allowances or standard deductions apply.
• Filing is done via Modelo 210 on a transaction-by-transaction basis.

2. Full Tax Residency (IRPF)

Full tax residents file under the Impuesto sobre la Renta de las Personas Fisicas (IRPF) and are taxed on worldwide income. This is the default regime for anyone meeting the residency criteria.

Progressive tax rates on general income (2026):

Taxable Income	Rate
Up to EUR 12,450	19%
EUR 12,451 - 20,200	24%
EUR 20,201 - 35,200	30%
EUR 35,201 - 60,000	37%
EUR 60,001 - 300,000	45%
Over EUR 300,000	47%

Savings income (dividends, interest, capital gains) is taxed separately at progressive rates from 19% to 28%.

Full residents benefit from personal allowances (minimum personal of EUR 5,550), deductions for dependents, pension contributions, and regional tax credits. Spain’s 17 autonomous communities can adjust the regional portion of tax rates, so your effective rate varies by location.

3. Beckham Law (Regimen Especial para Trabajadores Desplazados)

The Beckham Law — formally the Regimen especial para trabajadores desplazados a territorio espanol under Article 93 of the IRPF law — offers a preferential tax regime for qualifying inpatriates.

Key benefits:

• Flat 24% rate on Spanish-source employment income up to EUR 600,000.
• 47% rate on income exceeding EUR 600,000.
• Only Spanish-source income is taxed — foreign dividends, rental income, and capital gains outside Spain are exempt.
• Available for 6 tax years (the year of arrival plus the following 5 years).

Eligibility requirements:

• You must not have been a Spanish tax resident during the 10 years prior to your move.
• Your move must be due to an employment contract with a Spanish company, a posting by a foreign employer, or becoming a director of a Spanish company (provided you hold less than 25% of equity).
• Since 2023 reforms, it also covers entrepreneurs, highly qualified professionals working for startups, and remote workers under the digital nomad visa.

Application: File Modelo 149 within 6 months of your Social Security registration date.

Comparison Table

Feature	Non-Resident	Full Resident (IRPF)	Beckham Law
Income taxed	Spanish-source only	Worldwide	Spanish-source only
Top rate on employment	24% flat	47% progressive	24% (up to EUR 600k)
Savings income rate	19%-24%	19%-28%	19%-28% (Spanish only)
Personal allowances	No	Yes	No
Wealth tax	Spanish assets only	Worldwide assets	Spanish assets only
Modelo 720 required	No	Yes	No
Duration	Indefinite	Indefinite	6 years max
Filing form	Modelo 210	Modelo 100	Modelo 151

Modelo 720: Foreign Asset Declaration

If you are a full tax resident (IRPF regime), you must file Modelo 720 if you hold foreign assets exceeding EUR 50,000 in any of three categories:

1. Bank accounts held abroad
2. Securities, funds, insurance, and annuities
3. Real estate

The filing deadline is March 31 of the following year. After the initial filing, you only need to re-file if any category increases by more than EUR 20,000 from the last reported value.

Beckham Law beneficiaries and non-residents are not required to file Modelo 720.

Key Dates and Deadlines

Deadline	Obligation
March 31	Modelo 720 (foreign asset declaration)
April - June 30	Annual IRPF filing (Modelo 100 / Modelo 151)
December 31	Wealth tax filing (Modelo 714)
Within 6 months of Social Security registration	Beckham Law application (Modelo 149)

Practical Recommendations

Get professional advice early. Your tax regime choice — especially the decision to apply for the Beckham Law — should be made before or immediately after your arrival in Spain. Once you file under the general IRPF regime, switching to the Beckham Law retroactively is not possible.

Keep travel records. If you are trying to remain non-resident, document your days in and out of Spain meticulously. Border entry/exit records, flight tickets, and bank transaction locations can all serve as evidence.

Consider regional differences. Full tax residents should factor in regional wealth tax differences. Madrid effectively exempts wealth tax, while Catalonia and Valencia enforce it at full rates. This can make a significant difference if you hold substantial assets.