Am I a non-resident for Spanish tax?

Maxime G

Maxime G

Last updated on Oct 31, 2026

Usually yes, if you spend fewer than 183 days a year in Spain and your main economic interests are elsewhere. Then your Spanish home goes on Modelo 210, the non-resident income tax return (IRNR).

  • You become a Spanish tax resident if you spend more than 183 days a year in Spain, or if the core of your business or economic interests is there.
  • A Spanish tax resident doesn't file Modelo 210: the home goes on the Spanish income tax return (IRPF) instead.
  • Your rate as a non-resident depends on the country you live in: 19% in the EU or the EEA, 24% elsewhere.

Our service covers Modelo 210 only. Not sure which return is yours? Ask us in the chat: we check your situation before anything is filed.