When moving to Spain, most people focus first on their residence permit, but tax residency works independently of the type of permit. You can be tax resident in Spain without a residence card, and in some cases you may not be tax resident even though you hold one. A tax resident is taxed in Spain on their worldwide income, so it is necessary to plan the date of your move and your income and assets in Türkiye in advance.
When you count as resident
Under Article 9 of the Spanish Personal Income Tax Law, you are tax resident in Spain for a calendar year if any of the following applies:
- You spend more than 183 days in Spain during the calendar year; temporary absences are added to this period unless you prove that you are tax resident in another country
- The main centre or base of your activities or economic interests is, directly or indirectly, in Spain
- If your spouse, from whom you are not legally separated, and your dependent minor children live in Spain, you are presumed to be resident in Spain unless you prove otherwise
In Spain the tax year is the calendar year and, as a rule, it is not split: if you are resident for a year, you are resident for the whole of that year.
Double taxation with Türkiye
Türkiye has its own rules too: under Turkish tax legislation, people whose domicile is in Türkiye and people who stay in Türkiye continuously for more than 6 months in a calendar year are fully liable to tax there. The rules of the two countries can therefore treat you as resident at the same time. In that case the Türkiye–Spain Double Taxation Treaty, signed in Madrid on 5 July 2002, applies. The treaty determines a single country of residence by looking at where your permanent home, the centre of your vital interests and your habitual abode are, and it sets out which country has the right to tax each type of income. Credit for tax paid in the other country is also given under the treaty's rules.
Income tax (IRPF) basics
- Residents are subject to income tax (IRPF) on their worldwide income
- Income is divided into two groups: general income such as salaries, self-employment income and rent is subject to a progressive scale made up of state and regional rates, while savings income such as interest, dividends and capital gains is subject to a separate scale
- As of 2025, savings income is taxed at rates of between 19% and 30%; for general income, the top rate varies by region and is roughly between 45% and 54%
- Personal and regional allowances differ from one region to another
- The annual return is generally filed in April–June of the following year
Modelo 720: declaration of assets abroad
Residents declare their assets abroad on Modelo 720. This is an information obligation, not a tax payment. Assets are divided into three groups: bank accounts; securities and rights such as shares, funds and insurance; and real estate. A group is declared if its total value exceeds €50,000. The declaration is filed between 1 January and 31 March; in later years, a new declaration is required if a group increases by more than €20,000 or if a declared asset is disposed of. After a 2022 judgment of the Court of Justice of the European Union, the former heavy penalty regime was changed, but the declaration obligation remains. There is also a separate Modelo 721 for crypto-assets held abroad.
How we work with you
- We assess, under the general rules, from which year you may count as resident in Spain based on your moving date and family situation
- We list your income and assets in Türkiye and get the documents ready for your Spanish return
- We plan the apostille and sworn translation steps for official documents to be obtained from Türkiye, such as a certificate of tax residence
- We coordinate the preparation of your returns by a qualified tax adviser in Spain and keep track of the deadlines
Frequently asked questions
I don't have a residence permit. Can I still be tax resident in Spain?
Yes. Tax residency is independent of your residence permit; spending more than 183 days in Spain in the year, or having your centre of economic interests in Spain, is enough.
If I move in the middle of the year, will I pay tax in both countries for that year?
In Spain the tax year is, as a rule, not split, and both countries may treat you as resident for the same year. In that case the rules of the double taxation treaty apply. We recommend planning your moving date with this in mind.
Do I need to declare my bank accounts in Türkiye on Modelo 720?
Yes, if you are resident in Spain and the total of your bank accounts abroad exceeds €50,000, based on the balance at 31 December or the average balance for the last quarter. Securities and real estate are calculated as separate groups.
Do you calculate my tax for me?
No. We are not tax advisers in Spain. We explain the general rules, prepare your documents and get you ready for the work to be done with a qualified tax adviser in Spain.
Member of the Istanbul Bar Association. Profile
Requirements and amounts are updated every year. Your file is prepared under the rules in force on the day you apply.