When does Spain consider that you live in the country and "forces" you to pay taxes there?

Tributar En Espana

Where do you have your tax residence?

The concept that defines what taxes you must pay and in what amount is nothing more and nothing less than tax residence.

Because this term has nothing to do with residence in Spain for the purposes of foreigners or residence permits.

This tax residence is acquired after living a long time during the year in Spain and / or with economic interests in the country.

This fact creates the obligation to pay a series of taxes and pay certain percentages.

When are you a tax resident in Spain?

The Tax Agency specifies that a person becomes a tax resident in Spain when they meet any of these 3 conditions:

  • Stay more than 183 days a year in Spain
  • That has the core of its economic interests directly or indirectly in Spain
  • If your spouse or children habitually reside or are in school in Spain

Let us explain them one by one.


Stay more than 183 days a year in Spain

Before anyone who wants to avoid paying taxes in Spain claiming to have a tax residence outside it, this condition is essential.

And, also, the most important.

If at the end of the year you add up all the days you have been in Spain and there are more than 183, you are a resident for tax purposes.

It is not necessary that these days are consecutive, the sum will be made, even if they are single days.

Have the core of your interests in Spain

Ah, but it is possible that you spend less than 183 days a year in Spain and still be considered a resident for tax purposes, do you know why?

Because its core of interests is in Spanish territory.

You will see it clearer with an example:

If you live in Andorra, but your job is in Lleida, your core interest is in Spain, therefore, you are a tax resident in Spain and not in Andorra.

Having a spouse and children in Spain

The third of the conditions is, perhaps, the easiest to understand.

If your spouse and/or children lives regularly in Spain, are in school and depend on you, then you are a tax resident of Spain.  

An example? The typical person who works traveling around the world but has spouse and children living in the country.

But, of course... if you are not really a tax resident in Spain... is there a way to prove it?

In that case you will have to get the certificate of tax residence.

What is the tax residence certificate?

The certificate of tax residence is a proof that allows you to justify to the Tax Agency that you should not pay taxes in Spain.

This is issued by the country in which you have your main economic interest to justify that you are a resident there.

But keep in mind that it is only valid for one year.

That is, you must request it year after year to continue participating in this exception if you wish..


How do I get tax residency in Andorra?

If after reading this article, you are wondering how you can get tax residency in Andorra.

Well, the criteria that are followed to achieve it, are exactly the same as those used by the Tax Agency in Spain:

  • Living in Andorra for more than 183 days a year.
  • Having the center of economic interest in Andorra.
  • And that the family lives in the country (legal partner and minor children).

In addition, to reside in Andorra it is necessary to obtain an authorization and the residence permit.

there are different types:

  • Active Residency by Company Formation.
  • Temporary
  • passive residency.
  • Passive residency for professionals with international business.
  • Residency for scientific, cultural, or sporting interests.

If you want to know them all in depth, here we tell you how to access the tax residence of Andorra.

Would you like to know more about how to move your tax residence to Andorra?

If you want to be updated, we recommend two actions.

The first is to keep an eye on our blog. The second, follow the page of the Government of Andorra so that you do not miss anything.

In PSF we are professionals specialized in the transfer of companies to Andorra so that they can enjoy all the benefits that the Principality can offer them.


Contact us now to find out if this is the opportunity you were waiting for to have a better life.