ES
Spain tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Spain's standard rates reach 47% plus regional surcharges. The Beckham Law (Régimen Especial para Trabajadores Desplazados) gives qualifying inbound workers a 24% flat rate on Spanish-source income up to €600,000 for up to 6 years. Tax residency triggers at 183 days, OR center of economic interests in Spain, OR family residence in Spain.
- Beckham Law eligibility: not Spanish-resident in prior 5 years + employment-driven move.
- Spain's digital nomad visa (post-2023) opens Beckham eligibility to remote workers.
- Sporadic absences don't break Spanish residency unless you can prove tax residency elsewhere.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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