Tax residence in Spain for Indian taxpayers

Spain treats you as resident for the calendar year if you spend more than 183 days there, if the main nucleus of your economic interests is in Spain, or — as a presumption — if your spouse and minor children live there. India counts days over 1 April – 31 March. If both countries claim you, Art. 4(2) of the India–Spain DTAA decides; both countries relieve double tax by credit (Art. 25).

Check your status: India and Spain

Free, no sign-up, about 3 minutes. Conclusion under Indian income-tax law, compared with the law of Spain and the tax treaty.

When Spain treats you as a tax resident

Spain treats you as resident if any one criterion is met: more than 183 days in Spain, your economic centre in Spain, or (as a rebuttable presumption) your family living in Spain.

You spent more than 183 days in Spain in the calendar year — you are a tax resident of Spain. The only statutory exception is a stay under cultural or humanitarian cooperation agreements with Spanish public authorities.
The main nucleus of your economic interests is in Spain; under art. 9.1.b LIRPF this alone makes you a Spanish tax resident, even with 183 days or fewer.
Your family lives in Spain — a rebuttable presumption applies that you are a Spanish tax resident (it covers the case where your spouse and dependent minor children both live there).

When you are a nonresident

183 days or fewer, and neither your economic centre nor your family is in Spain: you are not a Spanish tax resident. Salary for work performed in Spain is still taxable there.

Where the rules of Spain clash with Indian tax rules

Collision: more than 183 days in Spain while still resident in India. Spain treats you as resident after more than 183 days in the calendar year; India can treat you as resident for an overlapping Indian tax year — with 182 days in India from 1 April, or 60 days plus 365 days in the four preceding years. Art. 4(2) of the India–Spain DTAA decides: permanent home; with a home in both countries, centre of vital interests; if that cannot be determined, or you have a permanent home in neither, habitual abode; then nationality; then mutual agreement.
Collision: your economic centre in Spain is enough for Spain. If the main nucleus of your activities or economic interests is in Spain, Spain treats you as resident regardless of days; Indian law has no such test. If you are also resident in India, Art. 4(2) of the DTAA decides — permanent home first; economic ties count only at the centre-of-vital-interests step, together with personal ties.
Collision: family in Spain — presumption of Spanish residence. If your spouse and dependent minor children live in Spain, Spain presumes you are resident until you prove otherwise — with an Indian tax residency certificate (Form No. 43) and evidence of your ties to India. A foreign certificate does not bind Spain automatically (TEAC). Under the DTAA a family in Spain weighs towards a Spanish centre of vital interests if you have a permanent home in both countries; if your only permanent home is in India, Art. 4(2)(a) points to India.

What else to know

Different tax years: 1 April in India, the calendar year in Spain. India counts your days over its tax year (1 April – 31 March); Spain over the calendar year, and it needs only one of three criteria: more than 183 days in Spain, the main nucleus of your economic interests in Spain, or (as a rebuttable presumption) spouse and dependent minor children living in Spain. The 183-day test for salary in Art. 16(2) of the DTAA counts days in the relevant «taxable year» — for Indian tax the «previous year» (Protocol, para. 10); for Spanish tax the term is not defined, so Spain applies its own tax period.
Exactly 183 days: not yet resident in Spain. Spain requires more than 183 days (from day 184) in the calendar year. Sporadic absences are added to your days in Spain unless you prove residence elsewhere, and days between two proven presences are presumed to be days in Spain.
Trips to India can still count as days in Spain. Spain adds short trips abroad — including visits to India — to your days in Spain unless you prove tax residence in another country, and counts presumed days between two proven presences. An Indian tax residency certificate shifts to the Spanish tax administration the burden of proving that you are resident in Spain, but it does not erase days you actually spent in Spain.
Working in Spain while resident in India: the 183-day rule (Art. 16(2)). Salary for work physically performed in Spain is Spanish-source income (art. 13.1.c TRLIRNR). If India is your treaty residence, Spain does not tax it only if you are present in Spain for not more than 183 days in the relevant taxable year and the other conditions of Art. 16(2) — on the employer and who bears the pay — are met. Otherwise Spain taxes the pay for Spanish work days and India gives credit under Art. 25(2).
How India and Spain relieve double taxation. If India is your state of residence, India allows a deduction from Indian tax equal to the income-tax paid in Spain (Art. 25(2)); claim it with Form No. 44 — rule 76 of the Income-tax Rules, 2026 limits the credit to the Indian tax on that income. If Spain is your state of residence, Spain deducts the income-tax paid in India from Spanish tax (Art. 25(3); art. 80 LIRPF limits it to the Spanish tax on that income).
Beckham regime (art. 93 LIRPF) for people who move to Spain to work. If you move to Spain for a job (including remote work for a foreign employer performed exclusively by telematic means), to become a company director or for certain entrepreneurial or highly qualified activities, and you were not resident in Spain in the previous five years, you may elect to be taxed under non-resident rules for the year of the move and the next five years: employment income and other non-savings income at 24% up to EUR 600,000 and 47% above, and income other than employment income taxed only if Spanish-source. Indian rent, interest and gains are then outside Spanish tax. Before electing, check whether you can still obtain a Spanish residence certificate to claim treaty benefits in India.
Modelo 720: report Indian accounts, securities and property. Spanish residents must report foreign bank accounts, securities/insurance and real estate when a block exceeds EUR 50,000 (and again when it grows by more than EUR 20,000) — for most people moving from India this covers Indian savings and fixed deposits, demat holdings and flats in India. The former draconian consequences were held contrary to EU law by the CJEU in C-788/19 and repealed by Ley 5/2022; general penalties of arts. 198–199 of the General Tax Law now apply.

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement for avoidance of double taxation and prevention of fiscal evasion between India and Spain — Convention and Protocol signed at New Delhi on 8 February 1993. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

Terms you will come across in Spain

residencia fiscal: Spanish tax residence under art. 9 LIRPF
ausencias esporádicas: sporadic absences counted as days in Spain unless you prove residence elsewhere
núcleo de intereses económicos: the main base of your activities or economic interests
IRPF / IRNR: personal income tax for residents / non-resident income tax
régimen Beckham: art. 93 LIRPF special regime for people who move to Spain to work
Modelo 720: information return on foreign accounts, securities and real estate

Questions

Do short trips to India reduce my days in Spain?

Not automatically. Spain adds sporadic absences to your days in Spain unless you prove tax residence in another country, for example with an Indian tax residency certificate.

Do I have to report my Indian bank accounts and flat in Spain?

Yes, as a Spanish resident, on Modelo 720 when a block of foreign assets (accounts; securities and insurance; real estate) exceeds EUR 50,000. It is an information return, not a tax.

How is double taxation relieved between India and Spain?

Both countries use the credit method: India deducts the Spanish income-tax paid (Art. 25(2)), claimed with Form No. 44; Spain deducts the Indian income-tax paid if Spain is your state of residence (Art. 25(3)).

Sources

Legislation and official guidance

art. 9.1.a) Ley 35/2006 (LIRPF) — You are resident in Spain if you spend more than 183 days in Spain in the calendar year. Sporadic absences count as days in Spain unless you prove tax residence in another country (with a residence certificate).
AEAT, Manual práctico IRPF 2025 — Residencia habitual en territorio español — Days of stay = proven days + days between two proven presences + sporadic absences; the threshold is reached from day 184; intention is irrelevant.
art. 9.1.b) LIRPF — You are resident in Spain if the main nucleus or base of your activities or economic interests is in Spain, directly or indirectly. Any one criterion is enough.
art. 9.1, last paragraph, LIRPF — Rebuttable presumption: you are resident in Spain if your spouse (not legally separated) and dependent minor children habitually reside in Spain.
art. 13.1.c) TRLIRNR (Real Decreto Legislativo 5/2004) — Employment income is Spanish-source when it derives from work performed in Spain.
Income-tax Act, 2025, s. 6(1)–(2) — Residential status is determined for each tax year. An individual is resident in India in a tax year if in India for 182 days or more in that year, or for 60 days or more in that year and 365 days or more in the four years preceding it.
Art. 16(2) India–Spain DTAA; Protocol, para. 10 («taxable year») — Pay of a resident of one State for employment exercised in the other State is taxable only in the State of residence if, among other conditions, the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the relevant «taxable year». The Protocol states that, in the case of India, «taxable year» means the «previous year»; for Spanish tax the term is not defined and takes its domestic meaning (Art. 3(2)).
Art. 4(2) India–Spain DTAA (1993) — Dual-resident individual: (a) resident of the State in which he has a permanent home available to him; if he has a permanent home in both States, of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, of the State in which he has an habitual abode; (c) habitual abode in both States or in neither — the State of which he is a national; (d) national of both or neither — the competent authorities settle the question by mutual agreement.
Income-tax Rules, 2026, rule 75(3); Form No. 42 (application) and Form No. 43 (certificate) — Application for a certificate of residence for the purposes of an agreement under s. 159(1)–(2), filed on the e-filing portal (replaces Form 10FA): period for which the certificate is needed, basis of the residential status claimed, address in that period, supporting documents; the certificate is issued in Form No. 43.
Art. 25(2)–(3) India–Spain DTAA — India (para. 2): a resident of India gets a deduction from Indian tax of an amount equal to the income-tax paid in Spain; income taxable only in Spain may be included in the Indian tax base with a deduction for the Indian tax attributable to it. Spain (para. 3): a resident of Spain gets a deduction from Spanish tax of an amount equal to the income-tax paid in India; income exempt in Spain may be taken into account in calculating tax on the remaining income (para. 3(c)).
Income-tax Rules, 2026, rule 76; Forms No. 44 and 45 — A resident gets credit for foreign tax in the tax year in which the income is taxed in India; credit is the lower of the Indian tax on that income and the foreign tax, per source and per country; not against interest, fees or penalties; disputed foreign tax only after settlement (Form No. 45, within 6 months of the month of settlement). Form No. 44 with a certificate of income and tax and proof of payment, within 12 months from the end of the tax year if the return was filed on time; accountant verification if foreign tax is ₹1,00,000 or more. Conversion at the TT buying rate.
art. 80 LIRPF — Foreign income tax of an identical or analogous nature is credited, limited to the Spanish tax at the average effective rate on that income.
art. 93 LIRPF (special regime for workers, professionals, entrepreneurs and investors who move to Spain — the «Beckham» regime), as amended with effect from 1 January 2023 by final provision 3.5 of Ley 28/2022 — Individuals who become Spanish tax residents because they move to Spain may elect to pay tax under the non-resident income tax (IRNR) rules for the year of the move and the following five years, if they were not resident in Spain in the five prior tax periods and the move results from, among others, an employment contract (including remote work performed exclusively by telematic means), becoming a director, or a qualifying entrepreneurial/highly qualified professional activity. All employment income earned while in the regime is deemed Spanish-source; other income is taxed only if Spanish-source; the base other than savings income is taxed at 24% up to EUR 600,000 and 47% above.
AEAT, Modelo 720 FAQ — «Sanciones y efectos» and «Frecuencia en la presentación» — Since Ley 5/2022 the general penalty regime of arts. 198–199 of the General Tax Law applies to Modelo 720. The return is required when the joint value of a block of foreign assets (accounts; securities/insurance; real estate) exceeds EUR 50,000 and must be filed again only if a block's value has risen by more than EUR 20,000 since the last return.
CJEU, judgment of 27 Jan 2022, Commission v Spain, C-788/19, ECLI:EU:C:2022:55 — Spain breached the free movement of capital by attaching to the foreign-asset information return (Modelo 720) the taxation of undeclared assets as unjustified gains with no practical limitation period, a proportional fine of 150% and flat-rate fines disproportionate to those for comparable domestic infringements.
Ley 5/2022, de 9 de marzo (BOE-A-2022-3712), final provision four (amends additional provision 18 of the General Tax Law) — Adapts the Modelo 720 regime to the CJEU judgment in C-788/19: the special penalties and the imputation of unjustified gains were removed; the filing obligation remains.
Art. 4(2)(a) India–Spain DTAA (1993) — Resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, resident of the State with which his personal and economic relations are closer (centre of vital interests).
Income-tax Act, 2025, s. 159 — The Central Government may enter into agreements for relief from double taxation and avoidance of double taxation; where an agreement applies, the Act applies only to the extent more beneficial to the assessee (s. 159(4)). A non-resident may claim treaty relief only with a certificate of residence from the other country's government and the prescribed documents and information (s. 159(8)).
Art. 4(2)(b) India–Spain DTAA (1993) — If the centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, the individual is deemed a resident of the State in which he has an habitual abode.
Art. 4(2)(c)–(d) India–Spain DTAA (1993) — Habitual abode in both States or in neither — resident of the State of which he is a national; national of both States or of neither — the competent authorities settle the question by mutual agreement.

Case law

Tribunal Económico-Administrativo Central (TEAC), doctrine, RG 00/04045/2020 (repeated in RG 00/04812/2020 of 25.04.2023), 28/03/2023 — Presence under art. 9.1.a LIRPF consists of proven days, «presumed» days between two proven presences and sporadic absences; a day counts in full with no minimum number of hours; the threshold is 184 days.
Tribunal Económico-Administrativo Central (TEAC), doctrine, RG 00/00146/2021 (repeated in RG 00/00133/2021 of 18.12.2023), 22/02/2024 — A residence certificate issued by another country does not oblige Spain to treat the person automatically as a non-resident, but shifts to the Spanish administration the burden of proving Spanish residence; without a certificate the burden is on the taxpayer.

Updated 04/11/2026. The result is for information only and is not tax or legal advice. Tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law changes. Consult a qualified adviser before making decisions.

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