Someone on Facebook claimed that tourists who were unable to leave Spain due to COVID were declared tax residents if their stay was over 183 days. I haven't been able to find such a case in a web search, but that's not a refutation, since the search terms required appear in thousands of unrelated pages.

I would appreciate a citation if someone is aware of a specific case of a visa-exempt 90/180 tourist without padrón being taxed by Spain due to an overstay caused by COVID restrictions. Or other overstay. (Income tax, not fines for the overstay.)

Padrón is the registration of address required within thirty days of arrival if you are on a visa that implies intention for permanent or temporary residence.

UPDATE: This looks pertinent: https://www.surinenglish.com/local/202010/02/concern-month-obligation-ruling-20201002104434-v.html but it doesn't say they were actually taxed, and they are Lebanese, who aren't 90/180 visa-exempt. It also refers to "second-home owners," so it's too vague to really answer my question.

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    Originally asked on Travel.SE. Someone said it should be here instead, so I posted here. then, before I could delete the other, it got a pretty good answer: travel.stackexchange.com/questions/178224/…
    – WGroleau
    Dec 19, 2022 at 7:31
  • Yes, please do delete the other. Have posted the answer here. Dec 19, 2022 at 7:32

1 Answer 1


Your link points to an article published in October 2020.

More recent articles (May, July 2021) points out that the Spanish Directorate General of Taxes (DGT), since April 2021, accepts the OECD recommendations, where when a double taxation agreement (DTA) exists, to make an exception to the 183 days rule for those who were forced to stay due to the lockdown (being a force majeure situation).

2021-05-31: Steuerwohnsitz in Zeiten von COVID-19 | LEX | Das deutsch-spanische Rechtsportal
Welche Haltung hat die spanische Generaldirektion für Steuern (DGT) eingenommen?
Die OECD-Empfehlungen scheinen bei der Auslegung der DGT nicht berücksichtigt worden zu sein. Es handelt sich jedoch um Staatsbürger des Libanon - ein Staat, mit dem es kein DBA mit Spanien gibt und der nach unserer Gesetzgebung sogar als Steueroase gilt.

Im April hat die DGT ein Urteil bezüglich derjenigen Personen erlassen, die sich während des Alarmzustands zwangsweise in unserem Land aufhielten, und sich den Empfehlungen der OECD angeschlossen. Aufgrund der in Artikel 4.2 des DBA festgelegten Kriterien ist es unwahrscheinlich, dass in solchen Fällen die betroffenen Personen letztlich als in Spanien und nicht in dem anderen Staat ansässig gelten, so dass der Konflikt der Doppelansässigkeit gelöst werden kann.

What is the position of the Spanish Directorate General of Taxes (DGT)?
The OECD recommendations do not appear to have been taken into account when interpreting the DGT. However, they are citizens of Lebanon - a state with which there is no DTA with Spain and which, according to our legislation, is even considered a tax haven.

In April, the DGT issued a verdict on those who were forced to stay in our country during the state of alarm, following the recommendations of the OECD. Based on the criteria set out in Article 4.2 of the DTA, it is unlikely that in such cases the persons concerned will ultimately be deemed to be residents of Spain and not of the other country, so that the dual residency conflict can be resolved.

2021-07-28: Lockdown von 2020 ohne Auswirkungen auf Steuern - Mallorca Zeitung
Jetzt hat sich die Generaldirektion für Steuerfragen in Spanien – auch nach negativer Presse zu dem genannten Fall – noch einmal zu Wort gemeldet und erklärt, man werde die Empfehlungen der OECD akzeptieren und bei Bürgern aus Ländern, mit denen ein Doppelbesteuerungsabkommen besteht, nicht auf eine Steuerpflichtigkeit in Spanien bestehen, selbst wenn die Person sich aufgrund des Lockdowns mehr als 183 Tage im Land aufgehalten haben sollte.

Now the General Directorate for Tax Issues in Spain - even after negative press on the case mentioned - has spoken out again and declared that they will accept the recommendations of the OECD and, in the case of citizens from countries with which there is a double taxation agreement, not on one Tax liability in Spain exists even if the person has stayed in the country for more than 183 days due to the lockdown.


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    Also, in Spain, the law that states the 183-day rule also says that any DTA takes precedence. Article 4 of the USA/Spain DTA has a lot of conditionals regarding how residency is determined.
    – WGroleau
    Dec 19, 2022 at 7:36

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