Residencia fiscal en España

The status that determines where a person is taxed on their worldwide income. You are a tax resident in Spain if any of these applies: staying more than 183 days of the calendar year in Spanish territory (sporadic absences count as presence unless tax residence in another country is proven), having your main centre of economic interests here, or your spouse and minor children habitually residing in Spain, which creates a presumption of residence. Buying a home does not make you a tax resident: a non-resident is taxed only on Spanish-source income (IRNR), while a resident pays IRPF on worldwide income. Double taxation treaties resolve conflicts between two countries. It is wise to plan a change of residence before exceeding the 183 days.