Resident or non-resident: taxes in Spain

In brief

A resident pays IRPF under article 2 Ley 35/2006 on all income, wherever it is earned. A non-resident pays IRNR on income obtained in Spain (Real Decreto Legislativo 5/2004) [1][2].
Under article 9, residence is determined by two independent criteria: more than 183 days in a calendar year, or the main centre of business and economic interests being in Spain. There is also a family presumption, which can be rebutted [1].
Non-resident rates under article 25 TRLIRNR: the general rate is 24%, 19% for residents of the EU and EEA with exchange of information, and 19% for dividends, interest and capital gains [2].
A resident files the annual modelo 100 return, while a non-resident files modelo 210 for each type of income if the tax has not been withheld [3][4].
Immigration status and tax residence are different things. Holding a TIE does not make a person a tax resident, and not having one does not exempt them from tax [1].

Who counts as a tax resident in Spain?

Under article 9 Ley 35/2006, an individual becomes a tax resident if any of the following criteria is met [1]:

the person is in Spain for more than 183 days during the calendar year, and occasional absences count towards this time unless the person proves residence in another country;
the person’s main centre of business or economic interests is in Spain, directly or indirectly.

There is also a presumption: a person is considered resident if their spouse, from whom they are not divorced or legally separated (cónyuge no separado legalmente), and their dependent minor children habitually live in Spain, unless proven otherwise [1]. The tax period is the calendar year and is shorter only if the taxpayer dies (articles 12 and 13). So residence is determined for the whole year, not for part of it [1].

Under article 6 TRLIRNR, a non-resident is anyone who is not resident under the rules of article 9 [2]. On how immigration status relates to this, see tax residence and residence permits.

How do taxes differ for residents and non-residents?

Parameter	Resident (IRPF)	Non-resident (IRNR)
What is taxed	All income, wherever it is earned [1]	Income obtained in Spain [2]
Rates	State and regional scales; the general state scale ranges from 9.5% to 24.5% [1]	24%; 19% for the EU and EEA with exchange of information; dividends and interest 19% [2]
Tax base	Taking into account the personal and family allowance and deductions [1]	Gross income without deductions; EU and EEA residents can deduct related expenses [2]
Tax return	Modelo 100 once a year [3]	Modelo 210 by type of income, if the tax has not been withheld [2][4]
Foreign assets return	Modelo 720 if a category exceeds 50,000 euros [5]	Not filed: the obligation applies to residents [5]

We do not assess which status is more favourable in a particular situation: that is a calculation for an adviser based on your income, and you cannot choose your status at will; it follows from the facts.

What if two countries both treat you as a resident?

If a person is resident both in Spain and in another country, the conflict is resolved by the double taxation treaty. Under the treaty between Spain and Russia (article 4), the first test is where the person has a permanent home, then where their centre of vital interests is, then where they habitually live, and then their nationality [6]. For Ukraine, Belarus, Kazakhstan and other countries the criteria are different and have to be read in each treaty separately. More: double taxation between Russia and Spain.

Can a resident be taxed as a non-resident?

Yes. Under article 93 Ley 35/2006, workers who have moved to Spain and certain other categories can opt for a regime in which tax is calculated under IRNR rules while the person remains an IRPF taxpayer. It applies in the year residence changes and for another 5 years, with rates on employment income of 24% up to 600,000 euros and 47% above that [1]. Procedure: what modelo 149 is.

What depends on the case?

We do not determine any individual’s status. The day count, the centre of interests, whether there is family in Spain and the treaty between the countries have to be assessed together. Disputed cases need a tax adviser. The basis for preparing on your own: a record of your trips during the year and supporting documents. How tax status relates to obtaining a residence permit is shown in the process overview for Barcelona, and for moving to work remotely there is the DNV route card. You can book a review of your situation at a consultation.

Frequently asked questions

Who is a tax resident in Spain?

Someone who has spent more than 183 days in Spain in a calendar year, or whose main centre of business and economic interests is here (article 9 Ley 35/2006). There is a family presumption that can be rebutted. Immigration status does not affect this. [1]

What does a non-resident pay in Spain?

Non-resident income tax (IRNR) on income obtained in Spain: a general rate of 24%, 19% for the EU and EEA with exchange of information, and 19% for dividends, interest and capital gains from selling assets. Tax return: modelo 210. [2][4]

Is living in Spain for less than 183 days enough not to be a resident?

No. The second criterion in article 9 is the centre of economic interests, and the family presumption also applies. Occasional absences count as days of presence until you prove residence in another country. [1]

Does a resident have to pay tax on income from Russia?

As a general rule, yes: a resident is taxed on worldwide income (article 2 Ley 35/2006). How tax paid in another country is taken into account depends on the treaty and the type of income; that is a question for an adviser. [1][6]

Which tax return does a resident file, and which does a non-resident file?

A resident files the annual modelo 100 return; a non-resident files modelo 210 for income in Spain if the tax on it has not been withheld. A resident also files modelo 720 if foreign assets exceed 50,000 euros in a category. [3][4][5]

Can you be a resident and pay under non-resident rules?

Yes, if you opt for the special regime of article 93 Ley 35/2006. It applies in the year residence changes and the following 5 years, provided the conditions are met, including not having been resident in Spain in the 5 previous tax periods. [1]

Official sources

Sources reviewed on 02.10.2026. Consolidated texts and government reference pages are for information only: applying the law depends on official publications, amendments and the specific circumstances. Reviewed by lawyer Francisco Romero Jiménez (ICAB 33641) on 21.10.2026.

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ReloVictory · Sources reviewed 02.10.2026 · Not a substitute for individual legal advice.

Resident or non-resident: taxes in Spain and the key differences

Who counts as a tax resident in Spain?

How do taxes differ for residents and non-residents?

What if two countries both treat you as a resident?

Can a resident be taxed as a non-resident?

What depends on the case?

Frequently asked questions

Official sources

Turn the information into questions.

How does this apply to you?

Who counts as a tax resident in Spain?

How do taxes differ for residents and non-residents?

What if two countries both treat you as a resident?

Can a resident be taxed as a non-resident?

What depends on the case?

Frequently asked questions

Official sources

Turn the information into questions.

Related articles

How does this apply to you?