Tax residency in Poland and Spain: where do I start the assessment?

Prepare a simple timeline

Note when you were in Poland, Spain and other countries. Mark the dates of your move, the start of employment or self-employment, and significant family changes. If the consultation covers several years, prepare each year separately. You do not need a detailed report — a clear list of dates is enough to start.

Gather information about your ties

• Where you have a home available to you and the basis on which you use it.
• Where your immediate family lives and where your daily life is centred.
• Where you work, are self-employed or manage a company.
• What income you receive in each country: employment, business, rental, pension or investment income.
• Where you have filed tax returns and whether you hold a tax residency certificate.
• Whether a tax authority has already asked about your residency or sent you a notice concerning foreign income.

Do not base the assessment on a single document

Domestic rules and the treaty between Poland and Spain serve different purposes. If both countries consider someone their tax resident, the treaty rules may become relevant, including those concerning a permanent home and personal and economic ties. The conclusion should be based on facts and documents, rather than simply a stated choice of country.

A certificado de residencia fiscal is an official tax residency certificate. It is different from a document confirming the administrative registration of residence in Spain.

What to prepare for our first conversation?

Tell me which year your enquiry concerns, where you live and which countries your income comes from. We will then identify the documents needed for the assessment and the points that need clarification. The consultation can cover a planned move or a review of earlier tax returns.

How can I help?

Help determining tax residency and handling tax matters between Poland and Spain.