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Spain Residence Check

Also for: France Residence Check · Portugal Residence Check

Spending part of the year in Spain? Check Spain's 183-day test, the economic-interests test and the family presumption, and where the US-Spain treaty tie-breaker would land. Spain counts days in the calendar year, and short trips away still count as Spanish days unless you can show tax residence elsewhere. A home you own there doesn't make you resident, but it brings its own non-resident tax.

Spain residence check

Spain's residence tests and the US-Spain treaty tie-breaker, as plain questions: does anything point to Spain? It starts with Bill and Susan Henderson's numbers: change any of them to yours.

Days in Spain this year (arrival and departure days count)

Days in the US this year

Do your spouse and minor children live in Spain?

Is your main income, business or investment management in Spain?

Your home in Spain

Do you keep a home in the US available all year?

How many of these are in the US: doctors, car, driver's licence, voter registration, main bank accounts, clubs or church, close family, mail

How many of the same are in Spain

Watch this: Spain's tests don't point to Spain, but you keep a home there all year: watch your days and your household, and expect Spain's non-resident tax on a home you don't rent out (Modelo 210).

Spain's tests (any one is enough)

More than 183 days in Spain in the calendar year	No	89 days in Spain. Short trips away still count as Spanish days unless you can show tax residence elsewhere.
Main base of your activities or economic interests in Spain	No	Your income and investments are American.
Presumption: your spouse and minor children live in Spain	No	Your family lives in the US.

If both countries claimed you: the treaty tie-breaker

Permanent home: Both countries. You have a home available all year in each: the next test decides.
Centre of vital interests: US. More of your personal and economic ties are in the US (7 against 1).

The tie-breaker points to US. It only matters if Spain claims you, which these answers don't suggest.

An education tool, not a ruling: Spain's tax office judges all the facts, including ones not asked here. Spain counts days in the calendar year and treats short trips away as Spanish days unless you show tax residence elsewhere. If your answers come close, get advice before your next long stay.

For learning, not advice. The courses explain each rule and what to check with an adviser.