Taxes · Residency
Tax residency: a legal labyrinth across borders. Examples from Spain, the United Kingdom and the Netherlands
Establishing tax residency looks simple but it is not: the rules differ from country to country and the differences can lead to paradoxical situations.
SHORT ANSWER
Spain considers you a tax resident if you spend more than 183 days in the country in a calendar year, or if your main economic interests or your family are based here. The United Kingdom counts overnight stays and personal ties, and the Netherlands looks at where the centre of your life is. Because the tests differ, you can be resident in two countries at the same time.
IN THIS ARTICLE
This is a general summary of how three countries approach the question. Rules change, so check your own case with a tax adviser.
How does Spain decide who is a tax resident?
Spain considers you a tax resident if you spend more than 183 days in the country during the calendar year. All days of physical presence count, even if only for a few hours, and an overnight stay is not required. Sporadic absences are included too, unless you can prove tax residency in another country. Even a single transit day through a Spanish airport may count as a day of residence.
Days are not the only test. You are also deemed a tax resident if your main economic interests or business activities are based in Spain, or if your spouse and minor children live here.
What is the test in the United Kingdom?
The United Kingdom applies the Statutory Residence Test (SRT). It takes into account the days spent in the UK with an overnight stay, personal and professional ties and whether you have a home available there. Spending 183 days or more in the UK in a tax year automatically makes you a tax resident. If you are no longer resident but keep a home in the UK, staying more than 90 days a year can bring your residency back.
Only days that include an overnight stay are counted, apart from specific exemptions such as transit stops or aircrew duties. In addition, from April 2025 non-domiciled individuals are taxed on their worldwide income, which ended the previous preferential regime.
Why do the Netherlands look at your centre of life rather than days?
In the Netherlands the number of days is not the main criterion. What counts is the centre of your personal and economic life: where your habitual residence is, where your family lives and works, and where your bank accounts, insurance and medical services are. Spending more than 183 days in the country may point to residency, but it is not decisive. You can still be considered a tax resident with fewer days if your life is mainly centred there.
| Country | Main criterion | Days |
|---|---|---|
| Spain | Physical presence and economic or family ties | More than 183 days; any presence counts, even a few hours |
| United Kingdom | Statutory Residence Test: overnight stays, ties and home | 183 days or more; only overnight days count |
| Netherlands | Centre of personal and economic life | More than 183 days may indicate residency but is not decisive |
General summary of the criteria described in this article; it is not tax advice.
Can you be a tax resident in two countries at once?
Yes, and it is often legally complex. For example, someone who works in Spain during the day but returns to the UK to sleep could be treated as a resident in both: in Spain because of physical presence and economic activity, and in the UK because of overnight stays and personal ties. Situations like this call for careful tax planning to avoid double taxation and to comply fully with the law of each country.
Investing in Spain requires more than signing a contract: it demands understanding where and how to pay taxes, avoiding double taxation and structuring the operation correctly.
Alfonso Lacruz Team | KW
For the Spanish side of this question, read tax residency in Spain.
Frequently asked questions
How many days make you a tax resident in Spain?
More than 183 days in the calendar year. All days of physical presence count, even a few hours, and you can also be resident if your main economic interests are in Spain or your spouse and minor children live here.
Do I need to stay overnight to count as present in Spain?
No. In Spain an overnight stay is not required; in the United Kingdom, by contrast, only days with an overnight stay count.
Can I be a tax resident in two countries at the same time?
Yes. For example, working in Spain by day and sleeping in the UK could make you resident in both, which is why careful tax planning is needed to avoid double taxation.
About the author
Alfonso Lacruz
Naval engineer and market analyst. Over 25 years advising owners in Marbella and Benahavís. Publishes a monthly market analysis with Land Registry data.
Every case is different: before you sign or decide, confirm your situation with your own lawyer, notary or tax adviser.
Sources: Own analysis. Last updated: 2 December 2025.
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