Spanish property taxes


Residency is based on fact and not choice. An individual becomes resident in Spain for tax purposes if:

  • He spends more than 183 days in Spain during one calendar year. Residency then commences on the morning of the 184th day.
  • He arrives in Spain with the intention of residing there indefinitely. Residency then commences from the date of arrival.
  • His centre of vital interests is Spain (i.e. the establishment of a business).
  • Unless proven otherwise, an individual is presumed to be a Spanish resident if his spouse lives in Spain and he is not legally separated, even though he may spend less than 183 days a year in Spain.

In the case of tax residence automatically being ascribed despite not having been in Spain for a period greater than 183 days it is possible to rebut the inference especially if protection is being sought under UK or Irish tax agreements or treaties.

Double Taxation Agreements

As a resident of Spain an individual will be liable for income, capital gains and inheritance tax on his worldwide assets. Non-residents are only normally subject to Spanish taxes on Spanish generated income or Spanish based assets.


Tax Resident Non-resident
Income tax Worldwide Spanish income only
Capital gains tax Worldwide Spanish assets only
Inheritance tax Worldwide Spanish property only

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