Relevant to everyone moving to Spain, whether working, retiring or not working.
Spanish tax residency is commonly associated with the 183-day rule, but this is not the only consideration. Your personal circumstances, including where your economic interests are centred, can also be relevant.
If you become Spanish tax resident, your worldwide income and wider financial circumstances may need to be considered under Spanish tax rules.
Depending on your circumstances, your basic obligations may include filing an annual Spanish income tax return (Modelo 100) and, where applicable, reporting certain assets and rights held outside Spain under Modelo 720