Regardless of whether a person is of Spanish nationality or foreign, in the tax law, what is taken into account is the tax residence of that person. This means that whenever a person acquires the Spanish tax residency, he or she shall follow tax payment as a national.

However, there are exceptions to this rule, such as diplomats and frontier workers; and those required to pay the fees regulated in art. 44 of the Law 4/2000.

Tax residency, which is used in personal taxes, which are those that refer to a specific person, will require a minimum stay of 183 days in a calendar year in Spanish territory; not being enough the mere registration.

The main differentiation in taxation can be seen in the IPRF and IRNR, applying to foreigners I one or other way depending on the time of their stay in the country. In other taxes, taxation will be almost equal.

Accordingly, if a person from the date of arrival, until 31st December,  does not spend more than 183 days in national territory, will be taxed by the IRNR; but if a longer stay is provided, his or her residence would be considered as a tax one, and shall apply to personal tax income as nationals.

It is noteworthy that the tax residence in Spain does not validate the situations of irregularity in residency means.

If you have questions on how to tax, your tax residency, or any related topic; make an appointment with the advisors in Daemi Zabalza & Asociados, backed by their extensive experience and constant updating.