Who is deemed resident under section 9 of the Personal Income General Tax Act 35/2006 ?

- Residence of the individual
Individuals are deemed to be residents in Spain when they are under any of the following circumstances:
• They remain in Spain for more than 183 days during a complete tax year (always 1 January to 31 December). In order to determine the period of stay, sporadic absences are taken in the count, except those where the tax residence in another country is proved. In the case of countries or territories considered as tax havens, the Tax Administration can demand proof of stay in that 'tax haven' over a period of 183 days in a calendar year.
• Their main base or centre of activities or economic interests is, directly or indirectly, in Spain. Also, it is presumed, except if proved otherwise, that a taxpayer has his tax residence in Spain when, using the above criteria, his spouse -not legally separated- and underage dependent children are permanent residents in Spain.
An individual will be considered either as resident or nonresident for the whole calendar year, because a change of residency does not
interrupt the taxable period.

Accreditation of fiscal residence
Tax residence is proved by a certificate issued by the competent Tax Authority of the country concerned. The period of validity of these certificates is one year. A person may have a residence permit or administrative residence in a State and not be considered a resident therein for tax purposes.


- Residence and organizations
An entity is deemed to be tax liable in Spain when it meets any of the following criteria:
• It was incorporated in Spain.
• It has its registered office on Spanish Territory.
• Its effective master office is located in Spain. An entity is deemed to have its effective chief office in Spain when the management and control of all of its activities is exercised from within the spanish territory.
The tax period will end in the case of a change of residence.
The Tax Administration may presume that an entity situated in a territory labeled as a tax haven has its residence on Spain when its main assets, directly or indirectly, are situated in, or rights to be fulfilled in, Spain, or whenever its main activity is undertaken in Spain. The entity has to prove that its direction and effective management are within that country or territory, and also that its incorporation and operations correspond with valid economic motives and actual business reasons that differ from the simple management of securities or other assets.

Accreditation of tax residence
An entity may prove its tax residence in a specific country by means of a certificate issued by the Tax Authority in that country. The period of validity of these certificates is one year.