# Spanish tax residency-Definition of temporary absence under 183-day rule



## MaxJ (Oct 30, 2010)

I have scoured the net to try and find a definition of "temporary absence" under what is commonly referred to as the 183-day rule for determining whether a person has been tax-resident in Spain in any fiscal year. But to no avail. 

I bought a property near Madrid in 2004 but used it for only a few days a year until July 2010. I was tax resident in other countries up to and including 2009 but have no tax-residency anywhere in 2010. I am keen to avoid becoming tax-resident in Spain in the future. Given that I have no family in Spain and will not be tax-resident in any other country for the next few years (because I travel quite a lot), I want to avoid becoming willy-nilly tax-resident in Spain. My absences from Spain will be in excess of 3 months and probably even longer than that. Could such absences be considered temporary or sporadic? How are such absences defined in practice?

If in 2011 I spend January in Spain but am then absent for 6 months and return to Spain in August for the rest of the year and then spend August to December 2011 in Spain, could the intervening 6 months spent abroad be considered temporary or sporadic?

I would be very grateful if anyone could point me in the direction of a website that will provide an answer to this question. Many thanks. MaxJ


----------



## 90199 (Mar 21, 2010)

Max,

If you do not get an answer, next time you are in Spain, seek advice from a Gestor, he she will know,

Hepa


----------



## MaxJ (Oct 30, 2010)

Hepa said:


> Max,
> 
> If you do not get an answer, next time you are in Spain, seek advice from a Gestor, he she will know,
> 
> Hepa


Thanks very much for your answer. I actually do have a "gestor" but the problem is that many of the "gestores" in this part of the country - I live about 35 miles North of Madrid - are not used to dealing with expats because there are so few of us compared to the Costas. As a result they (the gestores) are themselves a bit at sea when I ask questions like these. I will ask my gestor this question but I was hoping that I might be able to refer him to something I had found on the web as a point of departure. Thanks for taking the time to reply.

MaxJ


----------



## Rofa (Dec 3, 2009)

MaxJ said:


> I have scoured the net to try and find a definition of "temporary absence" under what is commonly referred to as the 183-day rule for determining whether a person has been tax-resident in Spain in any fiscal year. But to no avail.
> 
> I bought a property near Madrid in 2004 but used it for only a few days a year until July 2010. I was tax resident in other countries up to and including 2009 but have no tax-residency anywhere in 2010. I am keen to avoid becoming tax-resident in Spain in the future. Given that I have no family in Spain and will not be tax-resident in any other country for the next few years (because I travel quite a lot), I want to avoid becoming willy-nilly tax-resident in Spain. My absences from Spain will be in excess of 3 months and probably even longer than that. Could such absences be considered temporary or sporadic? How are such absences defined in practice?
> 
> ...


Not sure why you are worrying about this. Have you a residencia? Just cancel it. There is really no easy way to prove where you are or have been. Keep your flight confirmations and booking a few channel crossings - at a fiver a time - might do it. I spent a couple of years not technically resident anywhere and it was never a problem - quite the opposite.


----------



## Bevdeforges (Nov 16, 2007)

The reason you can't find any information about the so-called 183-day rule is because it's only a rule of thumb, not a hard and fast legal doctrine.

Where you are considered "tax resident" is a combination of the "facts and circumstances" of your situation. The "183-day rule" is simply the fast and dirty way of determining your tax residence. Generally you'll be considered tax resident in any country where you spend at least 183 days in a given tax year, absent any overwhelming evidence that your tax residence is elsewhere.

Other factors taken into account are such things as: where you spend the most time during the year, the source of your income, your "primary center of interest" (i.e. where you have your main home that you return to on a regular basis, where your family lives, where your business interests lie, where you obtain your personal care - medical, financial, etc. )

The wikipedia article on tax residence is actually quite good and offers a number of sources where you can pursue this further.
Cheers,
Bev


----------



## Xose (Dec 10, 2008)

Bevdeforges said:


> The reason you can't find any information about the so-called 183-day rule is because it's only a rule of thumb, not a hard and fast legal doctrine.
> 
> Where you are considered "tax resident" is a combination of the "facts and circumstances" of your situation. The "183-day rule" is simply the fast and dirty way of determining your tax residence. Generally you'll be considered tax resident in any country where you spend at least 183 days in a given tax year, absent any overwhelming evidence that your tax residence is elsewhere.
> 
> ...


I think you're spot on Bev. I spent ages trying to talk the 183 rule with HMRC. It was only when they received the FD9 form, stamped by Hacienda, that they gave me my no tax code for UK earnings. 

I've read several times (all over the place when I was checking this out) that if there is lack of obvious proof, like an employer abroad somewhere stating the fact that you were there and not here, then you are left with where "your life" is. Your "home", your pets, your family, your green grocer etc.

So, yes, spot on your post I think.:clap2:


----------

