Zasady rezydencji podatkowej w Spain: test 183 dni
próg 183 dni
Jak działa zasada 183 dni w Spain
Spain applies a 183 day calendar year test. Having your main economic interests or family in Spain also triggers residency.
Rok kalendarzowy (od stycznia do grudnia). Oznacza to, że licznik dni resetuje się co 1 stycznia. Dni z poprzedniego roku nie przenoszą się.
Jeśli przekroczysz 183 dni, Spain może opodatkować twój światowy dochód jako rezydenta podatkowego. Dokładne konsekwencje zależą od twojej sytuacji osobistej, obowiązujących umów podatkowych i rodzaju dochodu.
Jak działa liczenie
Spanish residency turns on three things. The headline is the 183 days in Spanish territory in a calendar year. Beyond that, Spain treats you as resident if Spain is the centre of your economic activities or interests (directly or indirectly), and it adds a presumption of residency when your spouse and minor children habitually live in Spain.
Co liczy się jako dzień
There is a quirk in the Spanish rules: sporadic absences are still counted as Spanish days unless you can prove you were tax resident somewhere else for the same period. That is unusual, and it means a long trip abroad will not automatically pull your day count down if no other country claimed you while you were gone.
Poza samym liczeniem dni
The centre of vital interests test can drag you into Spanish residency well below 183 days, especially when your business, investments, or family base is in Spain. The family presumption applies on its own unless you can rebut it with evidence.
Szczególne reżimy podatkowe
The big draw is the Beckham law, a special regime for inbound workers. Qualifying employees and certain entrepreneurs are taxed as non residents on their Spanish source income at a flat 24% for up to six years, which often shelters foreign income that would otherwise fall inside the Spanish tax base. The 2023 startup law widened eligibility to digital nomads and several other categories.
Umowy o unikaniu podwójnego opodatkowania
Spain has a deep treaty network. When dual residency is in play, the standard OECD tiebreaker works through permanent home, vital interests, habitual abode, and finally nationality.
Najczęstsze pytania
Does the Beckham law still apply?
Yes. The 2023 reforms widened eligibility from employees alone to digital nomads and certain entrepreneurs. You still need to meet the specific conditions and file Form 149 within six months of arrival.
Why does Spain count absences as Spanish days?
It stops people from gaming the 183 day rule with frequent trips. If you cannot prove you were tax resident somewhere else during the gap, Spain treats those sporadic absences as if you had stayed in Spain.
What if my family lives in Spain but I work abroad most of the year?
You are presumed Spanish tax resident until you can prove otherwise. The presumption is rebuttable, but the burden of proof sits with you, not the Agencia Tributaria.
Oficjalne źródło: https://sede.agenciatributaria.gob.es/
Śledź swoje dni w Spain
BorderLog liczy twoje dni automatycznie i ostrzega cię, zanim osiągniesz próg 183 dni.
Dodaj mój pierwszy wpis