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Spain - Spanish Residency in Spain

Living in Spain does not necessarily mean you are classed as Spanish! Spainish residency as a general rule of thumb:

• if you sell your UK home and move to Spain you will be deemed to be a 'Spanish resident'.
• if you own homes in both countries you are deemed to be resident in the country that is your 'centre of vital interests' - which means the country in which your personal and economic relations are stronger.
• if this still fails to categorise you, residency will be in the country in which you have an 'habitual abode', i.e. where you live most of the time.

Another rule of thumb says that once you have moved to Spain on a permanent basis, you will still be treated as being a UK resident only if your visits to the UK average 91 or more days in the tax year. Unforeseen circumstances like family illnesses shouldn't count, but be careful about relying on this point! It is safer to spend less than 30-40 days each tax year in the UK -which should take care of Christmas, birthdays and family events when you cannot persuade the family to join you in Spain!
Which brings us neatly to your visitors. A tourist can stay in Spain for up to 90 days. If someone wishes to stay longer, they should apply for residency - which is a relatively easy procedure for any EU citizen.