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Transfer your tax residence to Spain from France

Moving to Spain does not automatically mean becoming a Spanish tax resident.

Transférer sa résidence fiscale en Espagne depuis la France

The change of residence is governed by precise criteria defined by domestic law and by the Franco-Spanish tax treaty of 8 January 1963 and the internal legislation of each of the two countries.

Poor anticipation may lead to:

  • continued taxation in France,
  • reporting obligations in both countries,
  • or a situation of double taxation.

This page sets out the rules to be known before any transfer.

Key points for transferring tax residence to Spain

  • A simple move is not enough to change your tax residence
  • France and Spain each apply their own tax residence criteria
  • The France-Spain tax treaty determines the outcome in cases of dual residence
  • Main criteria: family home, professional activity, centre of economic interests, length of presence
  • A poorly prepared transfer may lead to double taxation or a tax reassessment
  • The year of departure often requires filings in both countries
  • Certain situations can trigger the French exit tax
  • Legal advice helps secure the change of residence before departure

From when do you cease to be a French tax resident

Leaving the territory is not sufficient.

The authorities examine in particular:

  • your family home,
  • your professional activity,
  • the centre of your economic interests,
  • your effective presence.

To understand the full mechanism, see tax residence France Spain.

When do you become tax resident in Spain

Spain also applies its own criteria.

The most frequent are:

  • presence of more than 183 days,
  • establishment of the family nucleus,
  • location of economic activities,
  • registration of domicile with a Spanish town hall,
  • registration on the register of French nationals abroad,
  • opening of a resident bank account in Spain,
  • principal management of assets.

These criteria may conflict with the French position.

The major risk: being considered resident in both countries

This is the most frequent situation in the case of a poorly prepared move.

In this case, only the bilateral treaty makes it possible to decide.

See: Franco-Spanish tax treaty and double taxation.

Without prior analysis, you may receive:

  • a request to file in France,
  • a request to file in Spain,
  • late payment penalties.

What steps must be taken when leaving France

A transfer often involves:

  • informing the French authorities,
  • organising returns for the year of departure,
  • dealing with income that remains taxable in France,
  • examining possible capital gains or specific schemes.

Certain situations may also lead to the application of an exit tax.
See also: Exit tax France Spain.

What steps to take in Spain after arrival

Depending on your situation, it may be necessary to:

  • obtain or activate a tax identification number,
  • declare your arrival,
  • provide proof of residence,
  • register on the consular list with the Consulate of France,
  • adapt your banking and asset arrangements.

Useful articles:

The most frequent mistakes during a transfer

Thinking that:

  • buying a property is sufficient,
  • holding an NIE is sufficient,
  • spending fewer than 183 days is sufficient,
  • paying a local tax is sufficient.

These ideas regularly give rise to tax reassessments.

Why the transfer must be prepared before leaving

Once settled, it is often too late to correct the tax classification.

The strategy must be defined in advance, in particular where you receive:

  • French pensions,
  • real estate income,
  • dividends,
  • directors’ remuneration.

Are you preparing your move to Spain?

Frequently asked questions about transferring tax residence to Spain

Is purchasing a property in Spain sufficient to become a Spanish tax resident?

No. The purchase of a property in Spain does not by itself determine tax residence. The French and Spanish tax authorities examine your overall situation: effective duration of presence, location of the family home, exercise of professional activity, centre of economic interests and principal management of assets. A property may be owned without its owner being regarded as a tax resident.

How long must I spend in Spain to become a tax resident?

The most well-known criterion is presence of more than 183 days per year in Spain. However, this threshold is neither exclusive nor automatic. Even if you spend fewer than 183 days in Spanish territory, you may be regarded as resident if your family home or the centre of your economic interests is located there. Conversely, exceeding 183 days does not necessarily guarantee recognition of residence if other criteria maintain a predominant connection with France.

What happens if I am regarded as a tax resident in both countries?

This situation of dual residence is common in the case of a poorly anticipated transfer. In such circumstances, the Franco-Spanish tax treaty of 8 January 1963 makes it possible to determine a single tax residence by applying hierarchical criteria: permanent home, centre of vital interests, habitual abode, and then nationality. Without prior analysis, you may face filing obligations in both countries as well as penalties.

What tax formalities must I complete in France before my departure?

Upon leaving France, you must inform the French tax authorities and declare your income for the year of departure up to the date of your installation in Spain. Certain income may remain taxable in France after the transfer, in particular French-source rental income or certain pensions. If you hold substantial shareholdings in companies, it is necessary to examine the possible application of the exit tax. Insufficient preparation may lead to subsequent reassessments.

Must I obtain a NIE before becoming a tax resident in Spain?

The NIE (Número de Identificación de Extranjero) is a mandatory identification number for any foreign person carrying out formalities in Spain. It does not determine tax residence, but it is essential for completing most administrative, banking and tax formalities. Its issuance is generally recommended at the beginning of the installation.

What are the tax consequences of the exit tax when leaving France?

The exit tax applies to taxpayers who hold significant shareholdings in companies and who transfer their tax residence outside France. It consists of taxation of latent capital gains on those shareholdings, even in the absence of an actual disposal. Deferral or exemption mechanisms may exist, in particular in the event of a transfer within the European Union. Prior analysis is essential.

How can I prove my tax residence in Spain to the authorities?

In order to justify your Spanish tax residence, you may request a tax residence certificate from the Agencia Tributaria. This document certifies your status as a tax resident in Spain and may be required by French bodies for the application of the Franco-Spanish tax treaty. It is generally issued after the first tax return filed in Spain.

What happens to my French income after transferring my residence to Spain?

After transferring your tax residence to Spain, you must in principle declare your worldwide income in Spain. However, certain French-source income may remain taxable in France in accordance with the provisions of the Franco-Spanish tax treaty (property income arising from property located in France, French public pensions, income from activities carried out in France). In such cases, a mechanism for the elimination of double taxation is generally provided. Each category of income must be subject to a specific analysis.

Are you preparing your move to Spain?

Each family and asset situation leads to different tax consequences. Avoid dual tax residence. A prior analysis makes it possible to anticipate the positions of both authorities.

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