Spanish income in the year before you arrive or after you leave

Terms used

• Beckham — The Beckham law is Spain's special tax regime for some newcomers who move to Spain for work.
• IRPF — The IRPF is Spain's personal income tax for residents, charged on worldwide income.
• IRNR — The IRNR is Spain's income tax for non-residents, charged only on income earned in Spain.
• Beckham regime — The Beckham regime is a special tax regime for some people who move to Spain for work, taxing them like non-residents.

Key rules

• Single regime: Your arrival or departure year is taxed wholly as resident or wholly as non-resident, never split.
• Residence test: You are resident for the whole year if you spend more than 183 days in Spain or your main economic interests are there.
• Proof of residence abroad: Days away from Spain only stop counting if you hold a tax residence certificate from the other country.
• Treaties: A tax treaty can override these rules if two countries both claim you as resident.

One year, one regime

Spain does not split your arrival or departure year. For each calendar year you are either resident for the whole year or non-resident for the whole year. Moving on 1 July does not make January to June non-resident and July to December resident.

You are resident for the whole year if you spend more than 183 days in Spain or your main economic interests are there. Otherwise you are non-resident for the whole year.

What this means for Spanish income

• If you count as resident for the year, all your income for that year, including Spanish income you received before you arrived, goes on a resident return (IRPF), together with your income from other countries.
• If you count as non-resident for the year, you file as a non-resident (IRNR) and only Spanish income is taxed. This applies to the year you leave if you spent 183 days or fewer in Spain and your main interests moved abroad.

The decision below helps you work out which one applies to your arrival or departure year.

How the days are counted

Short trips abroad still count as days in Spain. The exception is when you prove you were tax resident in another country for the year. To prove it, you need a tax residence certificate from that country's tax authority. The documents list below shows what to get.

Your main economic interests are the place where your main activities or business are based, or where most of your income comes from. The days test is not the only test.

Family ties

If your spouse (not legally separated) and your dependent minor children usually live in Spain, Spain may treat you as resident. You can rebut this by proving otherwise. Living with family in Spain is not automatic proof either way, so see the FAQ below.

Special cases

• Two countries claim you. A tax treaty can override Spain's domestic rules and decide which country has the right to tax you. Treaties can also split the year in such cases.
• Special regimes for new arrivals. The Beckham regime is the main exception to the single-regime rule. Look at it before you file if you moved for work.
• Rental income in the year you move. See the "What if you become resident mid-year" section below.

If you are unsure which regime applies to you, ask a tax adviser or the tax office before you file. Do it before the filing period opens.

Choosing between options

Is your arrival or departure year taxed as a resident or a non-resident?

• Resident for the whole year: You spend more than 183 days in Spain in the calendar year, or your main base of activities or economic interests is in Spain. Your spouse and minor children living in Spain also points this way.

• Non-resident for the whole year: You spend 183 days or fewer in Spain in the calendar year and your main economic interests are not in Spain. Your Spanish income that year is taxed as non-resident income.

Residence is judged per calendar year, so the year you arrive or leave falls wholly under one regime. Count days in Spain including short absences, unless you prove tax residence elsewhere.

Documents you need

• Tax residence certificate from the tax authority of the other country, showing you were tax resident there for 183 days or more in the year. You need it only if you want temporary absences from Spain not to count as days in Spain.

What if you become resident mid-year with Spanish rental income?

You pay tax as a resident for the whole year, not just from the day you arrive. Spain does not split the year in two.

What changes

If you spend more than 183 days in Spain in a calendar year, or your main economic interests are there, you are resident for the whole of that year. Short trips abroad still count as days in Spain unless you can prove residence elsewhere with a tax residence certificate from the other country.

Your rental income

Your Spanish rental income for the full year goes on your resident IRPF return. That includes the months before you arrived. You do not report January to arrival under one system and the rest under another.

Non-resident filings you already made

Non-resident returns for rental income earlier in that same year no longer match your status. Before you file, ask the tax agency (AEAT) how to treat anything already filed or paid, and bring copies of those filings. Do this before the resident filing window opens, not after.

Two exceptions

• The special regime for new arrivals (the Beckham regime) can change how you are taxed. If you plan to apply, ask an adviser before you file.
• If you are also resident in another country, a tax treaty can override these rules. Check this with the tax agency or an adviser.

Frequently asked questions

Do days I am away from Spain count towards the days I spend in Spain?

Yes, short absences still count as days in Spain, unless you prove you were tax resident in another country. To prove it, you need a tax residence certificate from that country. This proof does not work for stays in tax havens.

Does living with my family in Spain make me a Spanish tax resident?

Yes, you are presumed to be resident if your spouse (not legally separated) and your dependent minor children usually live in Spain. You can overturn this by proving otherwise. It applies even if you spend fewer days in Spain yourself.

Can my arrival or departure year be split between two tax regimes?

Normally no, because the whole year falls under one regime. The main exception is the special regime for newcomers known as the Beckham regime. A tax treaty can also split the year when two countries both claim you.