You will become liable for tax as a resident of Spain if:
In Spain, an individual is either resident or not resident for the whole tax year. Part-year tax residency is not part of the Spanish system.
As As a resident of Spain you will be liable for tax on your worldwide income at scale rates after any available allowances and deductions.
Non-residents of Spain will be liable for Spanish income tax only on Spanish income, generally at fixed rates and with no allowances or deductions.
Tax rates, scope and reliefs may change. Any statements concerning taxation are based upon our understanding of current taxation laws and practices which are subject to change. Tax information has been summarised; an individual is advised to seek personalised advice.
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