Tax Map · 搬迁排名

Spain 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在日历年内在西班牙停留超过 183 天（零星缺席均计入，除非能证明在其他国家/地区有税务居民身份；如果其他国家/地区是避税天堂，则需要更严格的证明）。
• 经济活动或利益的主要核心或基础位于西班牙，直接或间接
• 如果配偶（未合法分居）和未成年受抚养子女通常居住在西班牙，则推定其居住在西班牙，除非另有证明

西班牙为收入充足的远程工作者提供数字游民居留签证，并设有黄金签证投资移民途径（例如，50万欧元以上的房地产），因此自费人士通常可以毫不费力地获得居留权。

结束西班牙税务居民身份通常需要满足在西班牙居住少于184天，并将主要的经济和家庭中心转移到国外，有时还需要提供国外税务居民身份证明，特别是搬往避税天堂时。没有普遍的国籍或住所原则，但反避税规则和家庭推定可能在实践中使证明彻底脱离变得更加困难。

“A natural person is deemed to have his or her habitual residence in Spain when any of the following circumstances apply: That you remain in Spain for more than 183 days during the calendar year. To determine this period of stay, your sporadic absences are taken into account, unless you prove your tax residence in another country. In the case of countries or territories classified as tax havens, the tax authorities may require proof of residence in said tax haven for 183 days in the calendar year. That the main core or base of its activities or economic interests is located in Spain, directly or indirectly. Likewise, it will be presumed, unless proven otherwise, that a taxpayer has his or her habitual residence in Spain when, in accordance with the above criteria, the spouse who is not legally separated and the minor children who depend on him or her habitually reside in Spain. A natural person will be a resident or non-resident for the entire calendar year since the change of residence does not imply the interruption of the tax period.” — Agencia Estatal de Administración Tributaria (Agencia Tributaria)

估算 — 与链接来源核实。 参见方法论。