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  1. Preguntas frecuentes
  2. Your obligations as a freelancer
  3. Income Tax Return (Renta)

Tax residency

Última actualización: December 11, 2024

Tax residency determines whether or not you need to file the Annual Income Tax Report as a resident in Spain. You are considered a tax resident in Spain if:

  • You spend more than 183 days a year in Spanish territory.
  • You have your primary economic and family interests in Spain—that is, where your main income and assets are located, or where your dependent family members reside.

In certain cases, the tax authorities may assume your tax residency in Spain if you cannot clearly prove residency in another country.

As a Spanish tax resident, you must report all your worldwide income, including income earned outside of Spain. However, there are double taxation agreements in place to avoid double taxation, depending on the country of origin of the income. This includes income from employment, rentals, interest, dividends, and other income.

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