Good to know · Money
Understand Spanish tax residency and the annual Renta declaration
You are a Spanish tax resident if you spend more than 183 days a calendar year in Spain or if the main base of your economic activities or interests is in Spain; residents file the annual income tax return (Renta / IRPF) with the Agencia Tributaria, and some must also file Modelo 720 for assets abroad.
- Why it matters
- Tax residency is decided by facts, not by visa type or by whether you have a TIE, and it determines whether Spain taxes your worldwide income. Americans also keep US filing duties, so two systems apply at once.
- When
- You spend a large part of a year in Spain, move your home, work or main income to Spain, or the Renta campaign opens (April to June).
- How long it takes
- 2025 tax year campaign: 8 April to 30 June 2026 online (25 June for direct-debit payment). Modelo 720 for 2025: 1 January to 31 March 2026.
- Official page
- IRPF practical manual: Residencia habitual en territorio espanol
- Last checked
- 6 Oct 2026
In the guide: the 6 steps, what to bring (5 items), and tips and what to watch for, with every official source.