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Practical guide for completing census form 036

Tax resident in Spain

Without prejudice to the provisions of the Double Taxation Agreements signed by Spain with other countries, within the scope of domestic legislation it will be understood that the taxpayer has his habitual residence in Spanish territory when any of the following circumstances occur:

  1. They have stayed longer than 183 days in Spanish territory over the calendar year. To determine this period of stay in Spanish territory, sporadic absences will be taken into account, unless the taxpayer proves his tax residence in another country. In the case of countries or territories that are regulated as tax havens, the tax authorities may require proof of residence there for 183 days in the calendar year.

    In order to determine the period of stay referred to in the previous paragraph, temporary stays in Spain that are the result of obligations contracted in cultural or humanitarian collaboration agreements, free of charge, with the Spanish public administrations will not be taken into account.

  2. That the main core or base of its activities or economic interests is located in Spain, directly or indirectly.

    It will be presumed, unless proven otherwise, that the taxpayer has his habitual residence in Spanish territory when, in accordance with the above criteria, the spouse who is not legally separated and the minor children who depend on him habitually reside in Spain.

In relation to all of the above, the taxpayer must record in box A1 his/her status with respect to tax residence in Spain .

Possible values are:

  • YES . For meeting the requirements of Art. 9.1 LIRPF
  • YES . Spanish diplomatic corps or assimilated (art. 10 LIRPF and TI) (taxpayers IRPF , living abroad)
  • NO . They do not comply with art. 9.1 LIRPF
  • Foreign CD in Spain or similar (art. 9.2 LIRPF and TI) (non-IRPF taxpayers, living in Spain)

In box A2 "Country of residence code" you will choose the country of residence that corresponds to you.

In box A3 you will report your nationality.

Box A3B will indicate the effective date of tax residency.

In Spain, in the case of individuals, tax residence (YES/NO), understood as a criterion for subjection to tax regulations, is determined by complete calendar years regardless of when the change occurs.

In general, if the change of address occurs in the first half of the year (before 183 days have passed), the effective date of the change from resident to non-resident, or vice versa (once it is accredited, if applicable) will be January 1 of that same year (YYYY) and will remain in effect throughout the fiscal year. If the change of address occurs in the second half of the year, the effective date of the change in tax residence will be 01/01 of the following year (YYYY+1) and will remain the same throughout that year and subsequent years, unless a new change occurs in the tax residence indicator.