British Expats - 183 Days when does it start?

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lic	Oct 13th 2015 9:02 pm

183 Days when does it start?

I am a non resident and do not intend to reside in Spain on a full time basis.
I understand that should I stay longer than 183 days I will become a tax resident of Spain.
My question to you more knowledgeable folks is, how is the 183 days calculated? Is it January to January, or a rolling 12 month period?
Many thanks for you time and responses.
Lic

Dondurma

Oct 13th 2015 9:05 pm

Re: 183 Days when does it start?

IT is calculated as 183 days in any calendar year Jan to Dec. The 183 days do not need to be concurrent

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