Tax residence between Spain, Belgium and the Netherlands

By René Dechamps Azanza, lawyer (Madrid Bar no. 21.297) · October 2026

When you are tax resident in Spain

• If you spend more than 183 days in Spain in a calendar year.
• If the main centre of your business activities or economic interests is in Spain.
• It is presumed, unless proven otherwise, if your spouse (not legally separated) and dependent minor children live in Spain.

If two countries both treat you as resident

Spain and Belgium, or Spain and the Netherlands, may both consider you resident. The double tax treaties settle this with successive tests: permanent home, centre of vital interests, habitual abode and nationality.

• Spain–Belgium: 1995 treaty, amended by a protocol published in 2018.
• Spain–Netherlands: 1971 treaty.

A certificate of tax residence issued for treaty purposes is the key evidence; in 2024 the Spanish Supreme Court confirmed it must be accepted by the tax authorities.

Before you move

• Count your days and document where your home, your family and your economic interests are.
• Review which income you will keep receiving from the other country (pensions, rents, dividends) and where the treaty taxes it.
• Request the certificate of residence from your new country in good time.

How we work

The founding partner reviews your situation personally and in your language, with the documents from both countries, and tells you in writing where you are taxed and what to do before the move.

Frequently asked questions

Is staying under 183 days in Spain enough not to be resident?

No. Even under 183 days you can be resident if your main economic interests are in Spain, or through the family presumption.

What if Belgium and Spain both treat me as resident?

The treaty between the two countries decides, with successive tests: permanent home, centre of vital interests, habitual abode and nationality.

General information, updated October 2026. It does not replace advice on your specific case.