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Tax residence between France and Spain

Settling in Spain, working there, spending several months a year there or holding assets there immediately raises a central question: in which country are you tax resident?

Résidence fiscale entre la France et l’Espagne

France, Spain: in which country are you tax resident?

The answer determines:

  • the State in which you must declare your income,
  • the declarative obligations to be fulfilled,
  • the potential application of the Franco-Spanish tax convention,
  • the risk of double taxation,
  • exposure to an audit.

You are particularly concerned if you are:

  • a retiree living between two countries,
  • an owner of real estate in Spain,
  • a seconded employee or working remotely,
  • a mobile business owner,
  • a member of a family divided between France and Spain.

How to determine your tax residence

Tax residence does not depend solely on the number of days spent in a territory.
Several criteria are analysed together.

The 183-day criterion

Physical presence for more than six months per calendar year in Spain constitutes a major indication. However, this criterion is never considered in isolation.

The family home

The administration examines where your family lives, where children attend school and where daily life takes place.

Professional activity

The country in which you pursue your activity or conduct your business may become determinative.

The centre of economic interests

Location of income, investments, companies, real estate assets. This criterion carries significant weight in cases of doubt.
For the procedures enabling official proof to be obtained, see: tax residence certificate in Spain.

Summary table of tax residence criteria

The determination of your tax residence is based on the combined analysis of several criteria. Here is a summary of the elements examined by the French and Spanish administrations:

Determining criteria

  • Physical presence: 183 days or more per year (6 months and 1 day)
  • Permanent home: usual place of residence of your family
  • Centre of vital interests: location of principal personal and economic ties
  • Habitual abode: country where you spend most time in the year
  • Professional activity: principal place of exercise of your activity

Deadlines to be observed for procedures

  • Declaration of departure from France: before 31 December of the year of departure (form 2042-NR)
  • Consular registration in Spain: within 90 days following installation
  • First Spanish tax return: before 30 June of the year following installation
  • Obtaining tax residence certificate: 2 to 4 weeks after application to the Agencia Tributaria
  • Regularisation period in case of error: up to 4 years for the tax administration

Can one be tax resident in both countries?

Yes. And it is precisely there that difficulties begin.
France and Spain may each consider that you meet their internal criteria.
In that case, the situation is resolved through the application of the bilateral tax convention.
Understanding the mechanism: Franco-Spanish tax convention and double taxation.

Where must you declare your income?

Depending on your situation, you may be required to:

  • declare all your worldwide income in one country,
  • declare certain income only in the other,
  • or file returns in both States with tax elimination mechanisms.

Obligations differ significantly depending on whether you are resident or non-resident.

If you are considered non-resident in Spain: see declaration of income for non-residents in Spain.
See the frequently asked question below: must I declare my income in France or in Spain?

How the Franco-Spanish tax convention works

The convention serves to:

  • determine residence,
  • attribute the right to tax,
  • avoid double taxation.

It does not eliminate declarative obligations. It organises their coordination.

Detailed analysis: Franco-Spanish tax convention and double taxation.

Common errors made by French nationals settled in Spain

The most at-risk situations are often the following:

  • believing that living in Spain is sufficient to change tax residence,
  • continuing to declare in France without verifying the Spanish position,
  • ignoring declarative deadlines,
  • failing to anticipate consequences on assets or succession.

For calendars: see declarative deadlines after installation in Spain.
If assets are transmitted: see inheritance taxation in Spain.

Why personalised analysis is essential

Each situation combines:

  • residence,
  • family,
  • income,
  • real estate,
  • international conventions.

A partial reading almost always leads to error.

A consultation enables:

  • your position to be secured,
  • the competent country to be identified,
  • future declarations to be anticipated,
  • the risk of reassessment to be reduced.

Have my tax residence verified, avoid double taxation, receive assistance with my declarations

Frequently asked questions about tax residence France Spain

How many days may I stay in Spain without becoming a tax resident?

The 183-day threshold (6 months and 1 day) constitutes an important reference point, but other criteria may lead the authorities to recognise Spanish residence even below that threshold. The family home, the centre of economic interests and professional activity are also decisive.

May I pay tax in both countries?

Yes, but the Franco-Spanish tax treaty provides corrective mechanisms (tax credit or exemption) in order to prevent definitive double taxation. You must declare your income in the country of tax residence and potentially in the other country depending on the nature of the income.

Must I update my situation immediately after my installation?

Certain filings must be completed promptly. You must declare your departure from France before 31 December of the year of departure (Form 2042-NR) and submit your first Spanish tax return before 30 June of the year following your installation. Anticipation is essential.

Does having a NIE make me a tax resident?

No. The NIE (Número de Identificación de Extranjero) is an administrative identification number required for any formalities in Spain. It does not in itself determine your status as a tax resident, which depends on criteria relating to physical presence, family home and economic interests.

How can I avoid double taxation between France and Spain?

The Franco-Spanish tax treaty allocates the right to tax to one country according to the nature of the income. For income taxed in both countries, France grants a tax credit equal to the French tax corresponding to Spanish-source income. It is essential to declare correctly in both countries.

What are the tax consequences if I own property in France while residing in Spain?

As a Spanish tax resident, you must declare your worldwide income in Spain, including French rental income. In France, you remain taxable on French-source income (rents) as a non-resident. The treaty prevents double taxation through a tax credit.

Must I inform the French tax authorities of my departure to Spain?

Yes, it is mandatory. You must file a specific income tax return (Form 2042-NR) before 31 December of the year of your departure. This return covers income received in France from 1 January until the date of departure. Failure to file may result in penalties.

How long does it take to obtain a Spanish tax residence certificate?

The tax residence certificate (certificado de residencia fiscal) is obtained from the Agencia Tributaria after submitting your first Spanish tax return. The issuance period is generally 2 to 4 weeks. This document is required in order to benefit from the tax treaty.

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