Spanish tax residence determines worldwide taxation under PIT, full exposure to Wealth Tax and the obligation to report foreign assets (Form 720). Non-residents, by contrast, are taxed only on Spanish-source income and assets.
Article 9 of the Spanish PIT Act sets three alternative tests: physical presence in Spain for more than 183 days during the calendar year, main centre of economic interests in Spanish territory, and the presumption based on habitual residence in Spain of the legally non-separated spouse and dependent minor children. Triggering any one of them is sufficient for the AEAT (Spanish tax authority) to assert residence.
When two States both consider an individual resident, the conflict is resolved by the treaty tie-breaker rule: permanent home, centre of vital interests, habitual abode and nationality, in that order. Residency certificates issued by foreign authorities are relevant evidence, but not conclusive: the Spanish Supreme Court (administrative chamber) accepts a presumption of validity, while the criminal chamber admits contrary evidence where material presence in Spain exceeds 183 days.
This section covers case law and administrative doctrine on residence tests, the value of certificates, cross-border conflicts and evidentiary strategy in Spanish tax audits and inspections.