Tax residency in Spain: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
The law says more than 183 days in the calendar year, so the day that decides is the 184th. We count from 183 to warn you earlier. Sporadic absences are added to your stay unless you can prove tax residency in another country.
Careful: the count does not decide on its own. Spain also treats you as resident if the main base of your business or economic interests is here, even with fewer than 183 days.