Spain 183-Day Rule Calculator
You are a tax resident of Spain if you spend more than 183 days there in a calendar year — so the 184th day is the one that matters. Short trips abroad can still count as days in Spain unless you prove tax residence in another country. Enter your stays to see where you stand this year.
The calculator needs JavaScript.
How Spain decides you are a tax resident
Under the Spanish income tax law (Ley 35/2006, art. 9.1) you are resident if any one of these applies:
- More than 183 days in Spain in the calendar year (1 January – 31 December). Sporadic absences are counted as days in Spain unless you prove tax residence in another country. For countries treated as tax havens, the tax office can ask you to prove 183 days there.
- Your main centre of business or economic interests is in Spain, directly or indirectly — even with fewer days.
- Family presumption: if your spouse (not legally separated) and your dependent minor children live in Spain, you are presumed resident unless you prove otherwise.
The calculator counts the first test — days. It is already set for Spain: calendar year, any part of a day, 184 days.
What "sporadic absences" means for your count
If you live in Spain and leave for short trips, those days may still be treated as days in Spain — unless you have a tax residence certificate from another country. If that's your case, enter your whole stay in Spain without cutting out short trips, and see whether you pass 183.
Questions
Is the Spanish rule 183 or 184 days?
More than 183 days, so you become resident on the 184th day in Spain within the calendar year.
Do the days have to be consecutive?
No. All days in Spain during the calendar year are added up.
Does a Spanish residence permit make me a tax resident?
Not by itself. Residence permits and tax residence are different things: tax residence follows the tests above — days, economic interests and family.
What if another country also treats me as resident?
A tax treaty between Spain and that country usually decides, looking first at where you have a permanent home and then at your centre of vital interests.
Is this tax advice?
No. It counts days. For your situation, ask a tax adviser in Spain.
Let your iPhone count the days
Daysafe records which country you're in each day and keeps your Spain count up to date — with the date you'd reach the limit. No account; your days stay on your phone.
Get Daysafe on the App Store · 183-day rule calculator for any country
Sources
Ley 35/2006 del IRPF, art. 9.1 — BOE. Checked on 13 October 2026. Daysafe is a day counter, not tax advice. Made by Denis Chudinov.