Who is Resident?

• They spend more than 183 days in Spanish territory in a calendar year or,
• Their main base or centre of economic activities or interests are in Spain or,
• Their spouse and/or underage dependant children are permanent residents in Spain (unless the individual is legally separated or can prove tax residence elsewhere)

In order to determine the period spent in Spanish territory, sporadic absences shall be computed unless the taxpayer demonstrates their tax residence in another country.

Tax Advantages for residents

If you are really leaving in Spain and you own a house here by law you must obtain a residence permit its also worthy to be resident in Spain for tax pourpose.

• If you are resident and you sell your house you are not subject to having 3% withheld as a guarantee against tax liabilities. You pay capital gains the following year. A non resident must declare in 30 days. More info
• Spanish property owner´s imputed income tax does not apply for principal residence house. Non resident pays for it.
• If you are resident and more than 65 years of age, you have lived in your home for 3 years, you will not be subject for spanish capital gain tax if you sell it.
• If you are resident and you die, you bequeath your home to your spouse or child who is also a resident, you can (under some conditions) avoid inheritance tax on 95% of the valuation.