How do I know if I am a non-resident tax payer?

If you permanent address is not in Spain and you do not spend more than 183 days here then you are not classed as a resident, but a non-resident. If you plan to stay for more than 90 days then you apply of residency and if you are here more than 183 days then you must have residency in Spain. In the mean time you are a non-resident and are only eligible for certain taxes.

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