Spain tax residency day rules

More than 183 days in the calendar year can establish residence. Sporadic absences normally count unless foreign tax residence is proved.

Count a proven day of physical presence in full, with no minimum number of hours. Thus a documented arrival or departure day can count. Reasonably inferred intervening days and sporadic absences can also count, subject to the foreign-residence evidence rules.

The main base of activities or economic interests in Spain is an independent residence test. Residence is presumed, subject to contrary proof, where the legally unseparated spouse and dependent minor children habitually reside in Spain.