{"id":1370,"date":"2026-06-26T14:29:57","date_gmt":"2026-06-26T12:29:57","guid":{"rendered":"https:\/\/www.rieraconsulting.es\/tax-residence\/"},"modified":"2026-10-05T13:14:21","modified_gmt":"2026-10-05T11:14:21","slug":"tax-residence","status":"publish","type":"page","link":"https:\/\/www.rieraconsulting.es\/en\/digital-nomads\/tax-residence\/","title":{"rendered":"Tax Residence"},"content":{"rendered":"<section class=\"ss-hero\">\n\t<div class=\"ss-hero__inner\">\n\t\t<div class=\"ss-hero__text rv\">\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"ss-hero__bc\" href=\"\/nomadas-digitales\/\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg>Digital Nomads \u00b7 Tax Residency<\/a>\n\t\t\t\t\t\t\t\t\t\t<h1 class=\"ss-hero__h1\">Where are you <em>actually<\/em> a tax resident <em>?<\/em><\/h1>\n\t\t\t\t\t\t\t<p class=\"ss-hero__sub\">Tax residency isn&#8217;t determined solely by the number of days you spend in Spain. The tax authorities also consider where your center of economic interests and your family unit are located. Determining this accurately\u2014and before moving to another country\u2014helps you avoid double taxation and disputes that can drag on for years.  <\/p>\n\t\t\t\t\t\t<div class=\"ss-hero__ctas\">\n\t\t\t\t<a href=\"https:\/\/www.rieraconsulting.es\/en\/contact\/\" class=\"btn-p\">Review my residency status<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg><\/a><a href=\"https:\/\/www.rieraconsulting.es\/en\/contact\/\" class=\"btn-g\">Talk to a lawyer<\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t<div class=\"ss-hero__media rv d1\">\n\t\t\t<img src=\"https:\/\/www.rieraconsulting.es\/wp-content\/uploads\/2026\/10\/rieraconsulting_brutos-1610.webp\" width=\"1200\" height=\"900\" alt=\"\" fetchpriority=\"high\" decoding=\"async\">\n\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-kpi\">\n\t<div class=\"ss-kpi__i\">\n\t\t\t\t\t<div class=\"ss-kpi__item rv\">\n\t\t\t\t<div class=\"ss-kpi__n\"><span class=\"cnt\" data-t=\"183\">0<\/span><span class=\"sf\">  days<\/span><\/div>\n\t\t\t\t<div class=\"ss-kpi__l\">Minimum Threshold<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ss-kpi__item rv d1\">\n\t\t\t\t<div class=\"ss-kpi__n\"><span class=\"cnt\" data-t=\"90\">0<\/span><span class=\"sf\">+<\/span><\/div>\n\t\t\t\t<div class=\"ss-kpi__l\">Double Taxation Agreements<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ss-kpi__item rv d2\">\n\t\t\t\t<div class=\"ss-kpi__n\"><span class=\"cnt\" data-t=\"4\">0<\/span><\/div>\n\t\t\t\t<div class=\"ss-kpi__l\">Non-statute-barred, reviewable years<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<div class=\"ss-kpi__item rv d3\">\n\t\t\t\t<div class=\"ss-kpi__n\"><span class=\"cnt\" data-t=\"4\">0<\/span><\/div>\n\t\t\t\t<div class=\"ss-kpi__l\">Working Languages<\/div>\n\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<section class=\"ss-reto\">\n\t<div class=\"ss-reto__i\">\n\t\t<div class=\"ss-reto__head rv\">\n\t\t\t\t\t\t\t<div class=\"eyebrow\">The Challenge<\/div>\n\t\t\t\t\t\t<h2 class=\"ss-reto__t\">Tax residency is not <em>a choice.<\/em><\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-reto__body rv d1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"ss-reto__p\">Many taxpayers assume that they cease to be residents of Spain simply because they spend half a year abroad, without realizing that their center of economic interests or the presumption based on their spouse and children may keep them tied to the country. The result: dual residency, which leads to double taxation. <\/p>\n\t\t\t\t\t\t\t\t\t<p class=\"ss-reto__p\">When two countries consider you a resident, the double taxation treaty establishes the <strong>tie-breaking rules<\/strong> that determine your actual residence. Applying them incorrectly\u2014or failing to apply them at all\u2014is the difference between sound tax planning and a dispute with the tax authorities. <\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<ul class=\"ss-reto__ul\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Presumed residence based solely on the number of days, without considering interests or family.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Moving to another country without planning for the &quot;exit tax&quot; under Article 95-bis of the LIRPF.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>A double taxation treaty that is ignored or applied without tie-breaking rules.<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"ss-reto__li\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E87820\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6L9 17l-5-5\"\/><\/svg>Tax residency certificate requested too late or from the wrong country.<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-help\">\n\t<div class=\"ss-help__i\">\n\t\t<div class=\"ss-help__media rv\">\n\t\t\t<img src=\"https:\/\/www.rieraconsulting.es\/wp-content\/uploads\/2026\/09\/young-woman-typing-laptop-enjoying-solitude-generated-by-ai.webp\" alt=\"\" loading=\"lazy\" decoding=\"async\">\n\t\t<\/div>\n\t\t<div class=\"ss-help__content\">\n\t\t\t<div class=\"ss-help__head rv\">\n\t\t\t\t<h2 class=\"ss-help__t\">How <em>we can help<\/em> you <em>.<\/em><\/h2>\n\t\t\t<\/div>\n\t\t\t<div class=\"ss-help__boxes\">\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Criteria<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Determination of Residence<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">We analyze length of stay, center of economic interests, and family unit to determine where you are a tax resident.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv d1\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Agreements<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Tiebreaker Rules<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">We apply the relevant double taxation treaty and its tie-breaker rules to resolve cases of dual residency.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv d2\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Change Country<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Planning and Exit Tax<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">We plan for a change of residence by taking into account the exit tax under Article 95 bis of the LIRPF and the related obligations.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"ss-help__box rv d3\">\n\t\t\t\t\t\t<span class=\"ss-help__btag\">Certificates<\/span>\t\t\t\t\t\t<h3 class=\"ss-help__bt\">Accreditation and Defense<\/h3>\n\t\t\t\t\t\t<p class=\"ss-help__bd\">We handle tax residency certificates and defend your case before the tax authorities if there is a dispute regarding your ties to the country.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-flow\">\n\t<div class=\"ss-flow__i\">\n\t\t<div class=\"ss-flow__head rv\">\n\t\t\t\t\t\t\t<div class=\"eyebrow\">How We Work<\/div>\n\t\t\t\t\t\t<h2 class=\"ss-flow__t\">From the map to <em>certainty.<\/em><\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-flow__steps rv d1\">\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">1<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Residential Assessment<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">We map out your daily routine, income, assets, and family in each country involved.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">2<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Strategy and Agreement<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">We apply the relevant agreement and plan for any change of residence.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-flow__step\">\n\t\t\t\t\t<div class=\"ss-flow__dot\">3<\/div>\n\t\t\t\t\t<div class=\"ss-flow__st\">Accreditation and Defense<\/div>\n\t\t\t\t\t<div class=\"ss-flow__sd\">We obtain the certificates and defend your position before the tax authorities if necessary.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<div class=\"ss-flow__cta rv d2\">\n\t\t\t<a href=\"\/contacto\/\" class=\"btn-p\">Book your first consultation<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg><\/a>\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"ss-creds\">\n\t<div class=\"ss-creds__i\">\n\t\t<div class=\"ss-creds__head rv\">\n\t\t\t<h2 class=\"ss-creds__t\">Why <em>Us.<\/em><\/h2>\n\t\t<\/div>\n\t\t<div class=\"ss-creds__grid\">\n\t\t\t\t\t\t\t<div class=\"ss-cred rv\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 2H6a2 2 0 0 0-2 2v16a2 2 0 0 0 2 2h12a2 2 0 0 0 2-2V8z\"\/><polyline points=\"14 2 14 8 20 8\"\/><line x1=\"16\" y1=\"13\" x2=\"8\" y2=\"13\"\/><line x1=\"16\" y1=\"17\" x2=\"8\" y2=\"17\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">International Real Taxation<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">We work with agreements, tie-breaking rules, and workforce mobility on a daily basis. It&#039;s not just an added service\u2014it&#039;s our specialty. <\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-cred rv d1\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">Planning Before the Jump<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">We address the exit tax and the potential challenges of changing residency while there is still time to make a decision.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"ss-cred rv d2\">\n\t\t\t\t\t<div class=\"ss-cred__ico\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 21v-2a4 4 0 0 0-4-4H8a4 4 0 0 0-4 4v2\"\/><circle cx=\"12\" cy=\"7\" r=\"4\"\/><\/svg><\/div>\n\t\t\t\t\t<h3 class=\"ss-cred__t\">Direct dealings<\/h3>\n\t\t\t\t\t<p class=\"ss-cred__d\">You&#039;ll speak directly with the tax attorney handling your case, not with an intermediary. Service available in four languages. <\/p>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"faqs faqs--full\">\n\t<div class=\"faqs__i\">\n\t\t<div>\n\t\t\t<div class=\"rv\">\n\t\t\t\t<div class=\"eyebrow\" style=\"margin-bottom:16px\">Preguntas frecuentes<\/div>\n\t\t\t\t<h2 class=\"faqs__t\">Your questions, <em>answered.<\/em><\/h2>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>Am I considered a tax resident in Spain just because I spend more than 183 days there? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">Staying in Spain for more than 183 days is one criterion, but not the only one. Your center of economic interests and the presumption regarding your spouse and children also factor in. That\u2019s why it\u2019s best to analyze your entire case and not rely solely on the calendar.  <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>What happens if two countries consider me a resident at the same time? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">It is a case of dual residency, and it often results in double taxation. The double taxation treaty between the two countries establishes the tie-breaking rules (permanent home, center of vital interests, habitual residence, and nationality) that determine where you are truly a resident. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>What is the &quot;exit tax,&quot; and does it affect me when I change my place of residence? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">This is the exit tax under Article 95-bis of the Personal Income Tax Law (LIRPF): if your assets or equity interests fall below certain thresholds, you may be required to pay tax on unrealized capital gains when you cease to be a resident. Planning ahead before the change helps avoid surprises. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>How do I prove to the tax authorities that I am no longer a resident of Spain? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">With a certificate of tax residency from your new country and, above all, with facts: where you live, where you work, and where your interests lie. We help you build and document that evidence before a dispute arises. <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>Is this suitable for digital nomads and expats? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">Yes. International mobility is precisely where residency is most often a topic of discussion. We analyze your situation, the applicable treaty, and, if applicable, special expatriate tax regimes to determine your tax liability with certainty.  <\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"faq\">\n\t\t\t\t\t<button class=\"faq__q\" data-faq>In which languages do you provide services, and can I do this remotely? <span class=\"faq__ic\"><svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/span><\/button>\n\t\t\t\t\t<div class=\"faq__a\">We provide service in Spanish, English, French, and German, with 100% remote processing: electronic signatures and a client portal.<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/section>\n<section class=\"fcta\">\n\t<div class=\"fcta__i rv\">\n\t\t<div>\n\t\t\t<h3 class=\"fcta__t\">Find out where you&#8217;re a resident <em>before the IRS does.<\/em><\/h3>\n\t\t<\/div>\n\t\t<div class=\"fcta__right\">\n\t\t\t<p class=\"fcta__s\">A tax attorney will review your residency status, the applicable treaty, and your next steps.  <strong>No obligation.<\/strong><\/p>\n\t\t\t<div class=\"fcta__btns\">\n\t\t\t\t<a href=\"https:\/\/www.rieraconsulting.es\/en\/contact\/\" class=\"btn-p\">\n\t\t\t\t\tRequest an analysis\t\t\t\t\t<svg width=\"16\" height=\"16\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\"><path d=\"M5 12h14M13 5l7 7-7 7\"\/><\/svg>\n\t\t\t\t<\/a>\n\t\t\t\t<a href=\"tel:+34965929194\" class=\"btn-g\">965 92 91 94<\/a>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":1765,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-1370","page","type-page","status-publish","hentry"],"acf":{"seo_title":"","seo_description":"","seo_og_image":null,"json-ld":"","seo_noindex":false},"_links":{"self":[{"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages\/1370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/comments?post=1370"}],"version-history":[{"count":2,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages\/1370\/revisions"}],"predecessor-version":[{"id":2323,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages\/1370\/revisions\/2323"}],"up":[{"embeddable":true,"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/pages\/1765"}],"wp:attachment":[{"href":"https:\/\/www.rieraconsulting.es\/en\/wp-json\/wp\/v2\/media?parent=1370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}