The 183-day rule by country: Spain, Portugal, Italy and the UAE
Many countries make you tax resident at around 183 days, but each counts them its own way: over the calendar year or any 12 months, and “more than 183” or “183 or more”. Here is how Spain, Portugal, Italy and the UAE do it.
How each country counts
| Country | The day test | Over | A day counts if |
|---|---|---|---|
| Spain | more than 183 days | the calendar year | you’re there for any part of it |
| Portugal | more than 183 days | any 12 months beginning or ending in the tax year | you’re there for any part of it |
| Italy | 183 days (184 in a leap year) | the calendar year | you’re there for any part of it |
| UAE | 183 days or more | 12 consecutive months | you’re there for any part of it |
The UK counts differently again — days you’re in the UK at midnight, in a tax year from 6 April — see the UK 183-day rule.
The day count isn’t the only test
Each country can make you resident without the days, too: Spain if the main base of your economic interests is there, or your spouse and minor children live there; Portugal if you have a home there you intend to keep as your habitual residence; Italy through your residence, your domicile or registration as a resident; the UAE if your usual place of residence and the centre of your interests are there.
How FlySee counts it
FlySee has a tracker for each of these tests. In all four, any part of a day in the country counts as a day there. Where a test can’t be counted exactly, FlySee counts a day early or over a wider window, never a day late: Italy’s 184 days in a leap year are counted as 183, and Portugal’s 12 months as any 366 days. Ties, a home and economic interests aren’t counted.