{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "es.tax.183day",
  "versions": [
    {
      "rule_id": "es.tax.183day",
      "version": "2026.1",
      "jurisdiction": "ES",
      "title": "Spain 183-day rule",
      "summary": "You are Spanish tax resident if you spend more than 183 days in Spain during the calendar year. Sporadic absences count as days IN Spain unless you prove tax residence elsewhere, and residence applies to the whole calendar year (no split year). Spain also treats you as resident if your centre of economic or family interests is there — a facts question this counter cannot decide.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://sede.agenciatributaria.gob.es/Sede/en_gb/no-residentes.html",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">",
        "direction": "attain"
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "es183.approaching"
        }
      ],
      "notes": [
        "Retroactive whole-year effect: crossing 183 makes you resident for the entire year (SPEC.md §5).",
        "Sporadic absences: short trips out may still count as Spanish days unless residence elsewhere is certificated — the counter shows raw presence; the caveat is surfaced in UI.",
        "Autonomous-community most-days comparison is a separate ADVISORY counter (Phase 2)."
      ]
    }
  ]
}