The concept of residence in Spain can be confusing, especially because fiscal residence and social residence are not necessarily the same. It’s important to understand the distinction to fulfill your legal obligations.

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Fiscal Residence

• ‍Criteria:‍
  • You stay in Spain for more than 183 days per calendar year.
  • You have your main economic interests in Spain.
  • Your spouse and/or minor children live in Spain.‍
• Consequences:‍
  • You are liable for tax on your worldwide income.
  • You must file an annual tax return (IRPF).
  • You may be required to declare foreign assets (Modelo 720).

Social Residence

• ‍Criteria:
  • Registration with the local municipality (empadronamiento).
  • Application for a residence permit for non-EU/EEA citizens.
  • Registration as an EU citizen if staying longer than 90 days.

• ‍Consequences:
  • Access to public services like healthcare and education.‍
  • Obligation to participate in the social security system when working.‍
  • Ability to vote in local elections (for EU citizens).

Differences

• ‍Fiscal residence focuses on taxation.‍
• Social residence revolves around access to public services and legal residency status.
• You can be a social resident without being a fiscal resident and vice versa.
  • For example, a person can be a social resident for healthcare purposes but remain a fiscal resident in another country.