Spanish Non Lucrative Visa: Does Time as a Tourist Count Toward Tax Residency Days?

Question

Does time spent under a visitor visa in Spain count to the 183 days of tax residency in Spain? We will be entering Spain in mid July under the Spanish Non Lucrative Visa. However, prior to Spanish Non Lucrative Visa approval, we will travel to Spain under the visitor visa (from USA) this Spring for ~30 days. I must avoid being a tax resident of Spain in this calendar year

Answers

These are the answers of Spainguru’s Facebook group members:

“To answer this question you need to understand the relationship between visitor and tax residence. The two are quite distinct and tax residency is different from tax liability. To establish a liability to pay tax in Spain there is a residency test to make this assessment.

The criteria include living habitually in Spain, spending more than 183 days during the year in Spain, having the core of one’s economic interests in Spain, or having a spouse or children who habitually reside in Spain.

Days spent after you establish formal residence count toward tax residency, but days from a visitor visa do not count if the total does not exceed 183 days in the calendar year.”

“You only become liable for tax once you get your residency. It’s 183 days in a full tax year (1st January-31st December) that count towards tax residency.”

“I was in the same position and was advised by my accountant to ignore any time prior to entry with NLV as they don’t check.”

“Days spent as a tourist do count towards the 183 days.”

“Anytime spent in Spain counts towards the 183-day limit to establish tax residency.”

“Anyone staying 183 days in a calendar year becomes a tax resident, regardless of visa type.”

Conclusion

Several Spainguru Facebook group members state that any days spent in Spain, regardless of visa type, contribute to this count.

It’s advisable for anyone in this situation to consult with a tax professional in Spain to get clear guidance based on the specific circumstances and legal interpretations at the time.