Question
I understand the new 183-day requirement for the Spain non-lucrative visa (NLV) in the first year, but how does it work if the Spain Non Lucrative Visa is granted in the second half of the year? Does that mean the 183-day count starts at the beginning of the next tax (calendar) year?
Answers
These are the answers of Spainguru’s Facebook group members:
“The 183+ day rule replaces the previous six-month minimum stay rule for Spain Non Lucrative Visa renewal. This is a residency requirement, not a tax residency rule.”
“The Supreme Court removed the original six-month rule because it wasn’t formal legislation, but the new regulation now legally enforces a stay of over 183 days per year for NLV renewals.”
“If you refer to the BOE (Boletín Oficial del Estado) dated 20.11.24, article 64, paragraph 2, section f) states:
‘Haber residido de forma real y efectiva en España durante más de ciento ochenta y tres días durante el año natural.’
(To have actually and effectively resided in Spain for more than 183 days during the calendar year).”
“The NLV and the long-term residency permit (Larga Duración) after five years are separate regulations. The 183-day rule only applies to NLV renewals, whereas the long-term residency application allows up to 10 months of absence within five years.”
“If you arrive in Spain mid-year, the NLV 183-day count starts from your arrival date and runs for one year. However, for tax purposes, you need 183 days in a calendar year (January to December). If you arrive after July 2nd, you won’t reach the tax residency threshold in that year, meaning your tax residency starts the following January.”
“For example, if you arrive on July 2nd, you need to stay 184 days between July 2 of that year and July 1 of the next to meet the NLV renewal requirement. However, for tax purposes, since there are fewer than 184 days left in the year, your tax residency status starts from January of the following year.”
“If you arrive in May, you will fulfill both NLV residency and tax residency requirements in the same year.”
Conclusion
According to Spainguru’s Facebook group members, the 183-day rule for the Spain non-lucrative visa applies from the date of arrival, meaning your NLV renewal requirement is calculated based on your visa validity, not the calendar year. However, tax residency is separate and is based on the January–December fiscal year.
If you arrive after July 2nd, you likely won’t reach tax residency in the first year, and taxation will only begin the following year. Those arriving earlier in the year may meet both NLV and tax residency criteria within the same year.
It’s important to distinguish between NLV renewal rules and Spanish tax residency regulations to avoid misunderstandings when planning your stay.
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