Number of days that make one a resident of Spain

I'm considering obtaining the "Non-Lucrative Visa" and buying or renting, possibly in the Malaga area. If I live in Spain for a180 days and then leave for a couple of weeks during the same calendar year and then return do I become a tax resident?   

thank you,

Jorge

@jorgereyes90


There are several ways to trigger tax residence in Spain, but you're correct that the main one is the "substantial presence" test, or more than 183 days a year. 180 days is pretty much the full allowance, so you'd have to stay out for another 6 months to stay non-resident.


American expats in Spain will typically be tax resident in both Spain and USA. There's a bit of an admin overhead in doing two tax filings, but there's a DTA so you don't pay twice on the same income. I suspect most folks are not going to see any dramatic impact from this.


If you absolutely want to avoid Spanish (or any other) second tax residence, then you'd need to either return to the US for 185 days, or do lots of international tourism, or get yourself a second EU residence permit so you can spend  4-5 months nearby (and maybe drive over, if you have a car in Spain).