Spain: De-Mystifying The Rules On Residence For Spanish Taxation Purposes

What has changed?

No fundamental or major sea change – the rules remain essentially the same


Greater fiscal pressure and generally more joined-up approach by Spanish Tax Authorities on taxation matters

Much greater fiscal pressure on Spanish tax residents as a result of the recession and the economic crisis and the need for the Government to raise additional revenues, evidenced by e.g. a general increase in income tax rates – up to 52% in Andalucia. Other recent measures: