Tax residence in Spain for Singapore taxpayers

Spain treats you as resident after more than 183 days in the calendar year, if the main nucleus of your economic interests is in Spain, or — as a rebuttable presumption — if your spouse and dependent minor children live there. Singapore decides your status for the calendar year by 183 days of presence or employment, normal residence of a citizen or PR, or IRAS's two- and three-year rules. If both countries claim you, Art. 4(2) of the Singapore–Spain Agreement of 2011 decides.

Check your status: Singapore and Spain

Free, no sign-up, about 3 minutes. Conclusion under Singapore's Income Tax Act 1947, compared with the law of Spain and the tax treaty (DTA).

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 non-resident

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 Singapore tax rules

Collision: more than 183 days in Spain while still resident in Singapore. Spain treats you as resident after more than 183 days in the calendar year. You cannot also have 183 days in Singapore in that year, but Singapore can still treat you as resident — as a citizen or PR who normally lives in Singapore and is only temporarily absent, or under IRAS's two- or three-year rules. Art. 4(2) of the Singapore–Spain Agreement 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 (Art. 23).
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; Singapore law has no such test. If you are also resident in Singapore, Art. 4(2) of the Agreement 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 a Singapore Certificate of Residence from IRAS and evidence of your ties to Singapore. A foreign certificate does not bind Spain automatically (TEAC). Under the Agreement 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 Singapore, Art. 4(2)(a) points to Singapore.

What else to know

Calendar year in both countries, different tests. Both countries decide residence for the calendar year. Singapore looks at 183 days of presence or employment in Singapore, normal residence of a citizen or PR, or IRAS's two- and three-year rules, and taxes the year's income in the following Year of Assessment (income of 2026 — YA 2027). Spain 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 pay in Art. 14(2) of the Singapore–Spain Agreement counts days in any twelve-month period commencing or ending in the fiscal year concerned — not per calendar year.
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 Singapore can still count as days in Spain. Spain adds short trips abroad — including visits to Singapore — to your days in Spain unless you prove tax residence in another country, and counts presumed days between two proven presences. A Singapore Certificate of Residence 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 Singapore: 183 days in any twelve months (Art. 14(2)). Salary for work physically performed in Spain is Spanish-source income (art. 13.1.c TRLIRNR). If Singapore is your treaty residence, Spain does not tax it only if all conditions of Art. 14(2) of the Agreement are met: not more than 183 days in Spain in any twelve-month period commencing or ending in the fiscal year concerned, an employer that is not resident in Spain, and pay not borne by a permanent establishment of the employer in Spain. Otherwise Spain taxes the pay for Spanish work days as a non-resident (general IRNR rate 24%), and Singapore credits the Spanish tax (Art. 21(2)(a)) or exempts the income when received in Singapore (Art. 21(2)(c)) — in practice foreign-sourced income of a resident individual is generally exempt in Singapore anyway (s. 13(7A)).
How Singapore and Spain relieve double taxation. If Singapore is your state of residence, Spain may tax only Spanish-source income within the Agreement; Singapore credits the Spanish tax subject to its law (Art. 21(2)(a)) or exempts Spanish income received in Singapore that meets the conditions of s. 13(7A), 13(8) or 13(12) of the Income Tax Act (Art. 21(2)(c)), so the Spanish tax usually stays as the final tax. If Spain reduces its tax under the Agreement on income that Singapore taxes only when remitted, the reduction applies only to the amount remitted to or received in Singapore (Protocol, para. 4) — not where Singapore exempts the income under Art. 21(2)(c). If Spain is your state of residence, Spain deducts the Singapore tax from Spanish tax, up to the Spanish tax on that income (Art. 21(1); art. 80 LIRPF).
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. Singapore 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 Singapore.
Modelo 720: report Singapore 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 Singapore this covers Singapore bank accounts, brokerage holdings and property in Singapore. 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.
Students and trainees (Art. 19). If you go to the other State solely for study or training, payments you receive from sources outside that State for maintenance, education or training are not taxed there (Art. 19 of the Singapore–Spain Agreement). A stay of more than 183 days in the calendar year can still make a student resident in Spain under Spanish law.
Pensions and government service. Pensions and similar remuneration for past employment are taxable only in the recipient's State of residence (Art. 17); the Agreement has no special rule for social security pensions. Government salaries are in principle taxable in the paying State; in the other State if the services are rendered there and the recipient is its resident and national, or did not become resident solely to render them. Government pensions are taxable only in the paying State, unless the recipient is a resident and national of the other State (Art. 18).
Treaty residence in Spain: a Spanish certificate for Singapore payers. If the Agreement makes Spain your State of residence, Singapore may tax only Singapore-source income within the treaty limits (for example interest and royalties at most 5%; dividends of Singapore companies are not taxed under the one-tier system). Give Singapore payers a Spanish tax residence certificate, requested online from the AEAT; IRAS requires the payer to obtain it. If the taxation does not follow the Agreement, present the case to the Spanish competent authority within three years of the first notification (Art. 23).

How dual residence is resolved

If both countries treat you as a resident, Art. 4(2) of the treaty applies: Agreement between the Republic of Singapore and the Kingdom of Spain for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed at Singapore on 13 April 2011), with Protocol, as modified by the MLI. The tests are applied in order — permanent home, centre of vital interests, habitual abode, nationality, and finally mutual agreement between the tax authorities.

The treaty in detail: income, rates, the 183-day rule →

Terms you will come across in Spain

residencia fiscal: Spanish tax residence — IRPF on worldwide income
núcleo principal de intereses económicos: main nucleus of economic interests — enough for residence
IRNR: non-resident income tax on Spanish-source income
régimen de impatriados (Beckham): art. 93 LIRPF: non-resident rules for people moving to Spain to work
Modelo 720: information return on foreign accounts, securities and property
certificado de residencia fiscal: AEAT certificate of tax residence, requested online

Questions

Which treaty applies between Singapore and Spain?

The Agreement signed at Singapore on 13 April 2011, in force since 2 February 2012 (applying in Spain from 2013), modified by the MLI. Art. 4(2) resolves dual residence: permanent home, centre of vital interests, habitual abode, nationality, then mutual agreement.

How many days can I work in Spain before Spain taxes my salary?

Under Art. 14(2) Spain cannot tax it if you are there no more than 183 days in any twelve-month period starting or ending in the fiscal year, the employer is not Spanish-resident and no Spanish permanent establishment bears the pay. More than 183 days in a calendar year makes you Spanish-resident anyway.

Does Singapore tax my Spanish income?

Singapore credits the Spanish tax or exempts Spanish income received in Singapore that meets its own conditions (Art. 21(2)); foreign income of resident individuals is generally exempt. If Spain reduces its tax on income Singapore taxes only when remitted, the reduction covers only the remitted amount (Protocol, para. 4).

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.
s. 2(1) Income Tax Act 1947 (definition of «resident in Singapore», para (a)) — An individual is resident in Singapore if, in the year preceding the year of assessment, he or she resides in Singapore except for such temporary absences as may be reasonable and not inconsistent with a claim to be resident; also resident is a person who in that year was physically present or exercised employment in Singapore (other than as a company director) for 183 days or more.
s. 2(1) ITA 1947 (definitions of «year of assessment» and «basis period»); IRAS — preceding-year basis of assessment — Tax is charged for a year of assessment (YA) on the income of the preceding calendar year: YA 2027 covers income from 1 January to 31 December 2026. Residence is determined for the same preceding calendar year, so the selected year 2026 is the basis year for YA 2027.
Art. 14(2) Singapore–Spain Agreement (2011) — Remuneration of a resident of one State for employment exercised in the other State is taxable only in the first State if the recipient is present in the other State for not more than 183 days in aggregate in any twelve-month period commencing or ending in the fiscal year concerned, the remuneration is paid by or on behalf of an employer who is not a resident of the other State, and it is not borne by a permanent establishment of the employer in the other State.
IRAS — «Working out my tax residency» (updated 12 May 2026) — A Singapore citizen or permanent resident who normally resides in Singapore, except for temporary absences, is a tax resident. A foreigner is resident for a year of assessment if, in the preceding calendar year, he or she stayed or worked in Singapore for at least 183 days, or stays or works in Singapore continuously for three consecutive years (then for all three years, even with fewer than 183 days in the first and third). A foreign employee whose employment spans two calendar years is resident for both years if the period of employment, together with the stay immediately before and after it, is a continuous period of at least 183 days (not for company directors, public entertainers and professionals). Days include weekends and public holidays, and temporary absences (leave abroad, business trips) connected with the employment in Singapore.
Art. 4(2) Singapore–Spain Agreement (2011) — A dual-resident individual is deemed to be a resident only 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); if that State cannot be determined, or if he has no permanent home in either State, of the State in which he has an habitual abode; if he has an habitual abode in both States or in neither, of the State of which he is a national; in any other case the competent authorities settle the question by mutual agreement. Not modified by the MLI.
IRAS — «Apply for Certificate of Residence» (updated 20 August 2026) — A Certificate of Residence (COR) for a state with which Singapore has a DTA is applied for through IRAS's online application; the form depends on the applicant's profile (Singapore citizen or PR employee, self-employed person, foreign employee with or without Singpass). Processing takes 2–3 weeks; the letter is available on myTax Portal if digital notices were chosen, otherwise it is mailed. A foreign tax authority's own form can be certified by IRAS on request (XLSX application and original form sent by post).
art. 25.1 TRLIRNR — General rate of non-resident income tax (IRNR): 24% (19% for residents of another EU or EEA State with effective exchange of information); 19% for dividends, interest and capital gains.
Art. 21 Singapore–Spain Agreement (elimination of double taxation) — Spain (para. 1): deducts from the tax of its resident the tax paid in Singapore on income that may be taxed in Singapore under the Agreement, up to the part of the Spanish tax attributable to that income; exempt income may be taken into account for the rate. Singapore (para. 2): (a) subject to its law on foreign tax credit, credits the Spanish tax paid on income that may be taxed in Spain; (c) income from Spain received in Singapore that meets the conditions of ss. 13(7A), 13(8) or 13(12) of the Income Tax Act is exempt.
s. 13(7A) ITA 1947 — Exempt is income from sources outside Singapore received in Singapore: (a) by a non-resident individual; (b) from 1 January 2004 — by a resident individual, where the Comptroller is satisfied that the exemption is beneficial to him or her; the exemption does not cover such income received through a partnership in Singapore.
Protocol to the Singapore–Spain Agreement, para. 4 (remittance limitation) — Where income from Spain is exempt or taxed at a reduced rate in Spain under the Agreement and, under Singapore law, is taxed in Singapore only on the amount remitted to or received in Singapore, the Spanish exemption or reduction applies only to the amount remitted or received; it does not apply where Singapore exempts the income under Art. 21(2)(c).
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. 19 Singapore–Spain Agreement (2011) — Payments that a student or business apprentice who is, or was immediately before visiting a State, a resident of the other State and who is present in the first State solely for education or training receives for maintenance, education or training are not taxed in the first State, provided they arise from sources outside that State.
Arts. 17–18 Singapore–Spain Agreement (2011) — Art. 17: pensions and similar remuneration for past employment are taxable only in the State of residence; there is no special rule for social security pensions. Art. 18: government salaries are taxable in the paying State, unless the services are rendered in the other State and the recipient is a resident of that State who is its national or did not become resident solely to render the services; government pensions are taxable only in the paying State, unless the recipient is a resident and national of the other State.
Arts. 10(2), 11(2)–(3), 12(2) Singapore–Spain Agreement (2011) — Tax in the source State: dividends 0% for a company holding at least 10%, otherwise 5%; interest at most 5%, with residence-only taxation of interest paid to or by the State, its central bank, political subdivisions and certain institutions, between banks and on approved loans; royalties at most 5%.
IRAS — gains from the sale of property, shares and financial instruments (updated 27 February 2026); dividends (updated 27 February 2026) — Gains from selling property and shares are generally not taxed as capital gains unless the sale amounts to trading (frequent transactions, a profit-seeking motive). Dividends of Singapore companies under the one-tier system are not taxed; foreign dividends received in Singapore by a resident are generally not taxed either (except those received through a partnership in Singapore).
AEAT: tax residence certificates — where to obtain them — Requested online at the AEAT electronic office with an electronic certificate, DNIe or Cl@ve Móvil, and usually issued immediately; those not obliged to deal electronically with the AEAT may request it at an office (by appointment).
IRAS — «Claim of relief under the DTA» (withholding tax, updated 8 January 2026) — To apply a reduced treaty rate or an exemption, the Singapore payer obtains a certificate of residence of the non-resident payee from the other state's tax authority (in English or with an English translation, stating residence for treaty purposes and the years covered); non-resident professionals also sign Form IR586. The payer submits the certificate to IRAS by 31 March of the following year, otherwise the relief may be withdrawn.
Art. 23 Singapore–Spain Agreement (mutual agreement procedure) — A person may present the case to the competent authority of the State of which he is a resident within three years from the first notification of the action resulting in taxation not in accordance with the Agreement.
Art. 4(2)(a) of the Singapore–Spain Agreement — A dual-resident individual is deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests).
Art. 4(2)(b) of the Singapore–Spain Agreement — If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident only of the State in which he has an habitual abode.
Art. 4(2)(c), (d) of the Singapore–Spain Agreement — If he has an habitual abode in both States or in neither, he is deemed to be a resident only of the State of which he is a national (c); in any other case the competent authorities settle the question by mutual agreement (d).

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.

Updated 10/11/2026. The result is for information only and is not tax or legal advice. IRAS, other tax authorities and courts may interpret the rules differently, including because of circumstances not covered here, and the law can change with each annual Budget. Consult a qualified adviser before making decisions.

Check your status