Spain’s 183-day rule: when you become tax resident
You’re tax resident in Spain if you spend more than 183 days there in a calendar year — so 183 is the most you can spend and stay under the day test. The count starts again on 1 January.
Spain 183-day calculator
More than 183 days in Spain in a calendar year makes you tax resident. Any part of a day there counts.
Spain’s tax residency tests
You’re tax resident in Spain for a calendar year if any of these applies:
- you spend more than 183 days in Spain during the calendar year — sporadic absences count toward them unless you prove tax residence in another country;
- the main base of your economic activities or interests is in Spain;
- your spouse (not legally separated) and minor children live in Spain — this is presumed to make you resident unless you show otherwise.
Worked example
You were in Spain from 10 January to 19 April: 100 days. Arriving again on 1 September, you can stay until 22 November — your 183rd day this year. Staying on 23 November would be day 184.
How FlySee counts it
The calculator counts as the FlySee app does: any part of a day in Spain is a day there; days add up from 1 January to 31 December; 183 is the last day under the test, and the 184th is the one to avoid. Spain also counts sporadic absences as days in Spain unless you prove tax residence elsewhere — FlySee counts the days you were there.