Tax residency in Spain

Understand how Spain determines tax residency (the 183-day rule, vital interests, sporadic absences, etc.) and why it is the foundation of the Beckham Law.

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Tax residency is the cornerstone of the Beckham Law: if you are not considered a Spanish tax resident, the regime does not apply. This video explains the main criteria Spain uses to decide residency, including the 183-day physical presence rule, the center of vital interests, economic ties, and the often-overlooked concept of sporadic absences.

You will learn why even short trips abroad may still count toward residency unless you can prove tax residency elsewhere, and how family location or economic interests can override day counts. It also covers practical ways to track and document your situation.

Whether you are planning a move or already in Spain, this knowledge is essential to correctly time your application and avoid unintended residency status. It is a must-watch before diving into the eligibility rules.

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Tax residency in Spain
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Intellectual author
Picture of Raúl González

Raúl González

Tax lawyer in Spain focused exclusively on Beckham Law cases since 2019.

Picture of Raúl González

Raúl González

Tax lawyer in Spain focused exclusively on Beckham Law cases since 2019.

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