{"id":26587,"date":"2026-07-31T09:00:00","date_gmt":"2026-07-31T07:00:00","guid":{"rendered":"https:\/\/delaguialuzon.com\/?p=26587"},"modified":"2026-06-28T19:46:47","modified_gmt":"2026-06-28T17:46:47","slug":"moving-to-spain-after-2-july","status":"publish","type":"post","link":"https:\/\/delaguialuzon.com\/en\/blog\/moving-to-spain-after-2-july\/","title":{"rendered":"Moving to Spain after 2 July: tax residency explained"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26587\" class=\"elementor elementor-26587\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ad4d602 e-flex e-con-boxed e-con e-parent\" data-id=\"1ad4d602\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5365d075 elementor-widget elementor-widget-text-editor\" data-id=\"5365d075\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"background-color: #f5f5f5; padding: 24px 28px; margin: 0 0 32px 0;\"><h2 style=\"margin-top: 0;\">Moving to Spain after 2 July: what you need to know about tax residency<\/h2><ul><li>Spain&#8217;s 183-day rule means that arriving on or before 1 July can trigger automatic tax residency for that entire calendar year.<\/li><li><strong>Moving to Spain after 2 July<\/strong> limits your maximum days of presence to 183 in that year, keeping you below the threshold on the day-count test alone.<\/li><li>The 183-day rule is one of three tests under Article 9 of the IRPF Law; the centre of economic interests and the family nexus tests apply independently.<\/li><li>Tax residency in Spain means filing IRPF on worldwide income at rates of up to 47%, compared with the flat 24% IRNR rate for non-residents on Spanish-source income.<\/li><li>The strategy applies to all foreign nationals: UK, US, Canadian, and other non-EU nationals planning a mid-year relocation to Spain.<\/li><li>Careful planning around the arrival date is one part of a broader tax strategy; Modelo 720 obligations, double tax treaty tie-breakers, and prior-year declarations must also be considered.<\/li><li>Our Valencia tax and immigration team advises internationally mobile individuals on arrival date planning and Spanish tax residency obligations.<\/li><\/ul><\/div><h2>Why the arrival date matters for Spanish tax residency<\/h2><p><strong>Moving to Spain after 2 July<\/strong> is a strategy used by a significant number of internationally mobile individuals, retirees, and foreign professionals who want to establish themselves in Spain without becoming Spanish tax residents in their year of arrival.<\/p><p>The logic is straightforward, but the legal detail beneath it is often misunderstood.<\/p><p>Spain determines tax residency on a calendar-year basis running from 1 January to 31 December.<\/p><p>If you are counted as a tax resident for a given year, you are liable to pay Spanish personal income tax, known as <strong>IRPF<\/strong> (Impuesto sobre la Renta de las Personas F\u00edsicas), on your <strong>worldwide income<\/strong> for that entire year, not just from the date you arrived.<\/p><p>That distinction matters enormously for individuals who have received significant income, capital gains, pension distributions, or investment returns earlier in the year in another country.<\/p><p>Understanding when and how Spain counts your days of presence is therefore essential planning, not tax avoidance.<\/p><h2>The legal basis: Article 9 of the IRPF Law<\/h2><p>Spanish personal income tax residency is governed by <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-20764\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">Article 9 of Ley 35\/2006, the Spanish Personal Income Tax Law<\/a>, which sets out three separate and independent tests for establishing tax residency.<\/p><p>A person is considered a Spanish tax resident if <strong>any one<\/strong> of the following conditions is met:<\/p><ul><li><strong>The 183-day test:<\/strong> the individual spends more than 183 days in Spanish territory during the calendar year. Sporadic absences are counted as days in Spain unless the individual can prove tax residency in another country.<\/li><li><strong>The centre of economic interests test:<\/strong> the main nucleus or base of the individual&#8217;s economic activities or interests is located in Spain, regardless of how many days they are physically present.<\/li><li><strong>The family nexus test:<\/strong> the individual&#8217;s non-legally-separated spouse and dependent minor children habitually reside in Spain. This test creates a rebuttable presumption of residency.<\/li><\/ul><p><strong>Moving to Spain after 2 July<\/strong> addresses only the first of these three tests.<\/p><p>It does not automatically resolve the second or third.<\/p><p>An individual who arrives on 3 July but whose primary business, rental income, or investment portfolio is managed from Spain, or whose spouse and children are already living in Spain, may still be deemed a tax resident for that year.<\/p><p>This is why <strong>moving to Spain after 2 July<\/strong> should always be assessed alongside a full review of the other two tests, not treated as a standalone solution.<\/p><p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-26593 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/how-to-avoid-tax-residency-in-spain.webp\" alt=\"avoid tax residency in spain\" width=\"1280\" height=\"720\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/how-to-avoid-tax-residency-in-spain.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/how-to-avoid-tax-residency-in-spain-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/how-to-avoid-tax-residency-in-spain-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/how-to-avoid-tax-residency-in-spain-768x432.webp 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p><h2>How the 183-day count works in practice<\/h2><p>The Spanish tax authority, the <strong>AEAT<\/strong> (Agencia Estatal de Administraci\u00f3n Tributaria), counts days of physical presence in Spain during the calendar year.<\/p><p>The threshold is <strong>more than 183 days<\/strong>, which means 184 days or above trigger residency.<\/p><p>183 days is the last day count that does not, on its own, cross the threshold.<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 24px 0;\"><thead><tr style=\"background-color: #6e7d65; color: #ffffff;\"><th style=\"text-align: left; padding: 12px;\">Arrival date in Spain<\/th><th style=\"text-align: left; padding: 12px;\">Maximum days in Spain by 31 Dec<\/th><th style=\"text-align: left; padding: 12px;\">Crosses 183-day threshold?<\/th><th style=\"text-align: left; padding: 12px;\">Automatic residency on day-count?<\/th><\/tr><\/thead><tbody><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">1 January<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">365<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Yes<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Yes<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">1 June<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">214<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Yes<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Yes<\/td><\/tr><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">1 July<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">184<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Yes (by 1 day)<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Yes<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\"><strong>2 July<\/strong><\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\"><strong>183<\/strong><\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\"><strong>No<\/strong><\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\"><strong>No (day-count only)<\/strong><\/td><\/tr><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">1 August<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">153<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">No<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">No (day-count only)<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">1 October<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">92<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">No<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">No (day-count only)<\/td><\/tr><\/tbody><\/table><p>The table above assumes the individual spends every remaining day of the year in Spain after arrival and has spent zero days in Spain earlier in the year.<\/p><p>Any prior visits to Spain during January to June of that year count toward the 183-day total and must be factored in.<\/p><blockquote style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\"><p>The AEAT confirmed in its binding consultation V1492-23 that sporadic absences from Spain are included in the 183-day count unless the taxpayer demonstrates effective tax residency in another jurisdiction during those absences. This means that short trips abroad during the year do not automatically reduce your day count.<\/p><\/blockquote><h2>What changes if you are a Spanish tax resident for the year<\/h2><p>The financial consequence of crossing into Spanish tax residency for a full year is significant.<\/p><p>A Spanish tax resident pays IRPF on their worldwide income, meaning all income from all sources and all countries is reportable to the AEAT, subject to applicable double tax treaty relief.<\/p><p>A Spanish non-resident pays IRNR (Impuesto sobre la Renta de No Residentes) only on Spanish-source income, at flat rates that are generally lower and simpler.<\/p><table style=\"width: 100%; border-collapse: collapse; margin: 24px 0;\"><thead><tr style=\"background-color: #6e7d65; color: #ffffff;\"><th style=\"text-align: left; padding: 12px;\">Category<\/th><th style=\"text-align: left; padding: 12px;\">Spanish tax resident (IRPF)<\/th><th style=\"text-align: left; padding: 12px;\">Spanish non-resident (IRNR)<\/th><\/tr><\/thead><tbody><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Income scope<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Worldwide income<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Spanish-source income only<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">General income tax rate<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Progressive: 19% to 47%<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Flat 24% (non-EU\/UK); 19% (EU\/EEA)<\/td><\/tr><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Savings income rate<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">19% to 28% (progressive)<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">19% (EU\/EEA); 24% (non-EU)<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Overseas assets declaration<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Modelo 720 required above \u20ac50,000 per category<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Not required<\/td><\/tr><tr><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Annual filing obligation<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">IRPF return (Modelo 100), April\u2013June<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">IRNR (Modelo 210), per-income event<\/td><\/tr><tr style=\"background-color: #f9f9f9;\"><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">Wealth tax (Impuesto sobre el Patrimonio)<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">On worldwide assets above the threshold<\/td><td style=\"padding: 12px; border-bottom: 1px solid #ddd;\">On Spanish assets only<\/td><\/tr><\/tbody><\/table><p>For individuals who have realised significant capital gains, received pension lump sums, or drawn down investment accounts in the first half of the year in the UK, US, Canada, or elsewhere, deferring Spanish tax residency to the following year by <strong>moving to Spain after 2 July<\/strong> can represent a material financial benefit.<\/p><div style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">Our <a href=\"https:\/\/delaguialuzon.com\/en\/tax-law-and-accounting\/\">tax law and accounting team<\/a> regularly models this scenario for clients considering a mid-year relocation.<\/div><h2>The two tests that the 2 July strategy does not resolve<\/h2><p><strong>Moving to Spain after 2 July<\/strong> addresses only the day-count test.<\/p><p>It does not protect an individual who meets either of the other two residency tests under Article 9.<\/p><h3>The centre of economic interests test<\/h3><p>If your main business, primary rental properties, significant investment portfolio, or principal source of income is located in or managed from Spain, the AEAT may determine that your centre of economic interests is Spain, regardless of your physical presence.<\/p><p>This test is fact-specific and is applied on a case-by-case basis.<\/p><p>Individuals who own Spanish rental property, operate a Spanish company, or draw income primarily from Spanish sources should take specific advice before relying on the 2 July arrival strategy alone.<\/p><h3>The family nexus test<\/h3><p>If your non-legally-separated spouse and dependent minor children habitually reside in Spain, Article 9 creates a legal presumption that you are also a Spanish tax resident.<\/p><p>This presumption can be rebutted by demonstrating actual tax residency in another country, but the burden of proof sits with the taxpayer.<\/p><p>Families who are relocating progressively, where one spouse arrives first with the children while the other follows later, should plan the sequence carefully to avoid triggering this test unexpectedly.<\/p><div style=\"border-left: 4px solid #2e7d32; background-color: #f9f9f9; padding: 15px 20px; margin: 24px 0;\">Our <a href=\"https:\/\/delaguialuzon.com\/en\/immigration-law\/\">immigration law team<\/a> works alongside the tax team to advise couples and families on coordinated arrival planning, ensuring that both the immigration timeline and the tax residency position are aligned from the outset.<\/div><h2>The role of double tax treaties<\/h2><p>Even where the AEAT concludes that an individual is a Spanish tax resident, a double tax treaty between Spain and the individual&#8217;s country of origin may override that conclusion through tie-breaker rules.<\/p><p>Spain has double tax treaties in force with the UK, the United States, Canada, and most other relevant jurisdictions.<\/p><p>Treaty tie-breaker rules typically examine, in sequence: permanent home, centre of vital interests, habitual abode, and nationality.<\/p><p>Where the treaty awards residency to the other country, Spain cannot tax the individual as a resident.<\/p><p>However, treaty protection must be actively claimed and properly documented.<\/p><p>It does not apply automatically, and the AEAT will not apply it on the taxpayer&#8217;s behalf.<\/p><p>For British nationals, our guide to the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/uk-spain-double-taxation\/\">UK-Spain double tax treaty<\/a> explains how the tie-breaker rules operate in practice.<\/p><p>For those arriving from the US, the <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/us-and-spanish-tax-implications\/\">US and Spanish tax implications<\/a> article covers the key differences, including the US worldwide taxation obligation that applies regardless of treaty residency status.<\/p><p><img decoding=\"async\" class=\"aligncenter wp-image-26594 size-full\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/moving-to-valencia-spain-city-relocation.webp\" alt=\"moving to spain after july 2\" width=\"1280\" height=\"720\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/moving-to-valencia-spain-city-relocation.webp 1280w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/moving-to-valencia-spain-city-relocation-300x169.webp 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/moving-to-valencia-spain-city-relocation-1024x576.webp 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/06\/moving-to-valencia-spain-city-relocation-768x432.webp 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p><h2>Modelo 720 and overseas asset declarations<\/h2><p>One of the most significant financial reasons for <strong>moving to Spain after 2 July<\/strong> is avoiding the <strong>Modelo 720<\/strong> obligation in the year of arrival.<\/p><p>One of the most consequential obligations that attaches to Spanish tax residency is the requirement to file <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/modelo-720-spain\/\">Modelo 720<\/a>, the declaration of overseas assets.<\/p><p>Any Spanish tax resident who holds bank accounts, securities, investment funds, life insurance policies, or real estate outside Spain with a combined value exceeding \u20ac50,000 in any single category must file this declaration between 1 January and 31 March each year.<\/p><p>An individual who arrives on 2 July and is not a Spanish tax resident for that year does not need to file Modelo 720 for that year.<\/p><p>An individual who arrives on 1 July and crosses the 183-day threshold does become a resident and must file the declaration for that year, reporting all qualifying overseas assets as at 31 December.<\/p><p>The distinction is stark, and it is one of the reasons that <strong>moving to Spain after 2 July<\/strong> is of particular interest to individuals with substantial overseas asset portfolios, including UK pension holders, US investment account holders, and Canadian RRSP or TFSA holders.<\/p><h2>Practical checklist for a post-2 July relocation<\/h2><ul><li>Calculate any days already spent in Spain during January to June of the arrival year; these count toward the 183-day total.<\/li><li>Confirm that neither the centre of economic interests test nor the family nexus test is triggered independently of the day-count.<\/li><li>Obtain a certificate of tax residency from your home country covering the year of arrival; this is the primary evidence for rebutting any AEAT residency challenge.<\/li><li>Obtain your NIE (N\u00famero de Identidad de Extranjero) before or shortly after arrival; our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/why-how-obtain-nie-in-spain\/\">obtaining the NIE in Spain<\/a> explains the process.<\/li><li>Register on the padr\u00f3n municipal after arrival; the registration date is a matter of record and may be relevant to any subsequent residency inquiry.<\/li><li>Plan the following year from 1 January: once resident in Spain for a full calendar year, IRPF, Modelo 720, and wealth tax obligations apply from that point forward.<\/li><li>If purchasing property in Spain, note that the non-resident IRNR rate of 24% applies to rental income for non-EU nationals (including UK nationals post-Brexit) until residency is established. Our guide to <a href=\"https:\/\/delaguialuzon.com\/en\/blog\/buying-property-spain\/\">buying property in Spain<\/a> covers the tax implications for non-residents in full.<\/li><li>Consider whether the Beckham Law (<a href=\"https:\/\/delaguialuzon.com\/en\/blog\/beckham-law-spanish-tax-regime\/\">Special Expatriate Tax Regime<\/a>) applies; it must be applied for within six months of registering for social security in Spain and provides a flat 24% rate on Spanish-source income for up to six years.<\/li><\/ul><h2>How Delagu\u00eda y Luz\u00f3n can assist<\/h2><p>Our Valencia team advises internationally mobile individuals, retirees, entrepreneurs, and families on the full range of issues that arise when planning a relocation to Spain.<\/p><p>For those considering <strong>moving to Spain after 2 July<\/strong> as part of their tax planning, we provide a structured pre-arrival review covering: the three residency tests under Article 9 IRPF, double tax treaty tie-breaker analysis for your specific nationality, Modelo 720 obligations for the first year of residency, Beckham Law eligibility assessment, and coordination with your home-country tax adviser where required.<\/p><p>We work in English, Spanish, French, German, and Russian, and have advised international clients from our Valencia office since 1960.<\/p><p>If you are considering <strong>moving to Spain after 2 July<\/strong>, the earlier you seek advice, the more options will be available to you.<\/p><div style=\"background-color: #f5f5f5; padding: 24px 28px; margin: 40px 0 0 0;\"><h2 style=\"margin-top: 0;\">Speak to our tax team about your relocation to Spain<\/h2><p>Contact our legal team for personalised guidance on your tax residency position, arrival date planning, and first-year obligations in Spain.<\/p><p><strong>Email:<\/strong> <a href=\"mailto:felix.delaguia@delaguialuzon.com\">felix.delaguia@delaguialuzon.com<\/a><br \/><strong>Phone:<\/strong> <a href=\"tel:+34963741657\">+34 963 74 16 57<\/a><br \/><strong>Office:<\/strong> Avinguda Regne de Valencia, 6, 1\u00ba-2\u00ba, 46005 Valencia<\/p><\/div><h2>FAQs<\/h2><h4>Why do foreigners move to Spain after 2 July for tax purposes?<\/h4><p><strong>Moving to Spain after 2 July<\/strong> means the maximum number of days you can spend in Spain during that calendar year is 183, which is the exact threshold below which the 183-day tax residency test is not triggered.<\/p><p>Arriving on 1 July or earlier means you can accumulate 184 days or more, which would make you a Spanish tax resident for the entire year under the day-count test.<\/p><h4>Does the 2 July strategy guarantee I will not be a Spanish tax resident that year?<\/h4><p>No.<\/p><p>The 183-day rule is only one of three tests under Article 9 of the IRPF Law.<\/p><p>You may still be deemed a Spanish tax resident if your centre of economic interests is in Spain, or if your non-legally-separated spouse and dependent minor children habitually reside in Spain.<\/p><p>Specific legal and tax advice should be taken before relying on this strategy.<\/p><h4>Do short trips abroad reduce my day count in Spain?<\/h4><p>Not automatically.<\/p><p>The AEAT treats sporadic absences as days in Spain unless you can demonstrate that you were a tax resident in another country during those absences.<\/p><p>A certificate of tax residency from your home country is the standard way to document this.<\/p><h4>What tax rate applies if I am not a Spanish tax resident?<\/h4><p>Non-residents pay IRNR on Spanish-source income only.<\/p><p>The standard rate for non-EU nationals, including UK nationals post-Brexit, is 24% on general income.<\/p><p>EU and EEA nationals pay 19%.<\/p><p>Investment and savings income is generally taxed at 19% for all non-residents under applicable double tax treaties.<\/p><h4>When do I become a tax resident in Spain for the following year?<\/h4><p>If you arrive in Spain in July of year one and spend more than 183 days in Spain in year two (the first full calendar year of residence), you will be a Spanish tax resident from 1 January of year two.<\/p><p>From that point, IRPF, Modelo 720, and wealth tax obligations apply on a worldwide basis.<\/p><h4>Does the Beckham Law help with the year of arrival?<\/h4><p>The Beckham Law (Special Expatriate Tax Regime) applies from the first year in which you become a Spanish tax resident, not from the year of arrival if you are not yet resident.<\/p><p>It must be applied for within six months of first registering with the Spanish social security.<\/p><p>Where it applies, it provides a flat 24% IRPF rate on Spanish-source income for up to six years, which can be advantageous for high earners relocating to Spain.<\/p><p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"LegalService\",\n      \"@id\": \"https:\/\/delaguialuzon.com\/#organization\",\n      \"name\": \"Delagu\u00eda y Luz\u00f3n 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class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/spanish-tax-deadlines\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"351\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/spanish-tax-deadlines.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"spanish tax deadlines\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/spanish-tax-deadlines.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/spanish-tax-deadlines-300x219.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/spanish-tax-deadlines-768x561.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Spanish tax deadlines: Complete calendar for residents and expats<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/tax-structuring-between-ireland-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"320\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/Tax-structuring-between-Ireland-and-Spain.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"Tax structuring between Ireland and Spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/Tax-structuring-between-Ireland-and-Spain.jpg 795w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/Tax-structuring-between-Ireland-and-Spain-300x200.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/03\/Tax-structuring-between-Ireland-and-Spain-768x512.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Tax structuring between Ireland and Spain: Transitioning your business to Spain<\/span><\/a><\/div><div class=\"lwrp-list-item\"><a href=\"https:\/\/delaguialuzon.com\/en\/blog\/expats-in-spain\/\" class=\"lwrp-list-link\"><img width=\"480\" height=\"242\" src=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/expats-in-spain-2-e1779705962604.jpg\" class=\"attachment-480x480 size-480x480 wp-post-image\" alt=\"expats in spain\" srcset=\"https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/expats-in-spain-2-e1779705962604.jpg 1050w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/expats-in-spain-2-e1779705962604-300x151.jpg 300w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/expats-in-spain-2-e1779705962604-1024x517.jpg 1024w, https:\/\/delaguialuzon.com\/wp-content\/uploads\/2026\/05\/expats-in-spain-2-e1779705962604-768x388.jpg 768w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><br><span class=\"lwrp-list-link-title-text\">Expats in Spain: The tax issues you need to address before you move back<\/span><\/a><\/div>                <\/div>\r\n                <\/div>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Moving to Spain after 2 July: what you need to know about tax residency Spain&#8217;s 183-day rule means that arriving on or before 1 July can trigger automatic tax residency for that entire calendar year. Moving to Spain after 2 July limits your maximum days of presence to 183 in that year, keeping you below [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":26589,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mbp_gutenberg_autopost":false,"_joinchat":[],"footnotes":""},"categories":[47],"tags":[],"class_list":["post-26587","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-law"],"_links":{"self":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/26587","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/comments?post=26587"}],"version-history":[{"count":7,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/26587\/revisions"}],"predecessor-version":[{"id":26597,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/posts\/26587\/revisions\/26597"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media\/26589"}],"wp:attachment":[{"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/media?parent=26587"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/categories?post=26587"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/delaguialuzon.com\/en\/wp-json\/wp\/v2\/tags?post=26587"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}