Question
I am looking through the things that can designate one a tax resident in Spain, I can’t seem to pin down an exact answer for whether or not simply registering as autónomo will make someone a tax resident once registered.
Explanation: I see everyone talking about the 183 day thing, and I get that. But if I register as autónomo within the recommended timeframe of about 30 days after being approved for a DNV, and I am expected to start paying taxes from then on after registration, aren’t I then a tax resident essentially right away without any counting of days or anything?
I have spoken with a Spanish attorney and an immigration advisor in the past several weeks, and of course this exact question didn’t come to mind while speaking with them as I was focused on other things at the time.
And now that the thought is in my head, I’m going to book another consultation to discuss this further but have to wait for an appointment. So for now I am just gathering thoughts on other things to ask while I meet with them this time around. Each time seems to bring up more questions than what I went in with!
Answers
These are the answers of Spainguru’s Spain Digital Nomad Visa group members:
“I checked with a tax adviser. He said that signing on as autónomo does NOT make you tax resident. He said you will pay tax as a non resident until the 183 days thing kicks in.”
“That’s interesting. So presumably for that time you’ll pay the flat rate 24% non residents tax. Be interesting to see if other gestors differ.”
“Could be right for a single person moving here, but probably not when bringing their family. Also can be different if a single company owner.”
“You are likely tax resident in Spain if one of the following apply:
- You are here more than 183 days in a tax (calendar) year.
- Your main core of activities or economic interests is here.
- Your spouse/dependant children are living here.
If you claim you are not tax resident, it’s likely you would need to show you were tax resident elsewhere.
I would say that being here and carrying out work here albeit remotely may well make you tax resident, but you are best off asking for advice from a tax specialist.”
Conclusion
The community’s responses suggest that simply registering as autónomo under the Spain Digital Nomad Visa does not automatically make someone a tax resident. Most refer to the 183-day rule as the main determinant of tax residency.
However, some note that economic activity and family residence in Spain could also qualify someone as a tax resident earlier, and that each case may vary depending on individual circumstances.
This discussion also reveals how important it is to understand the implications of becoming a tax resident—especially when considering the potential for capital gains tax on property sales.
For anyone applying under the DNV and planning financial decisions around their move, consulting a tax advisor or gestor is strongly advised to avoid unexpected liabilities.:
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Make sure to join our dedicated Spain Digital Nomad Visa group here!
