In this post, we define the difference between resident and non- resident in Spain.
The tax authority in the Income Tax Law 35/2006 section 9, states the definition of resident in the national territory, as opposed to those who are non-residents:
-You are considered a tax resident if you remain within the national territory for more than 183 days in a calendar year, with some clarifications.
– That the nucleus or base of activities, or economic interests is in Spanish territory. Presumed to be a tax resident if residing in national territory with spouse, who are not legally separated from, and minor dependent child(ren).
Therefore, those who do not meet the above requirements will be considered non-residents.
Tax residency is proven by means of a certificate issued by the responsible Tax Authority of the country concerned. The period of validity of these certificates is one year.
A person can have a residence permit or administrative residence in a State and not be considered a tax resident therein.
It will be important to check the existance of a double taxation agreement to estimated the effect on every case
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