Individual income tax in Spain is based on residence.
Under Spanish law, individuals are considered resident in Spain for tax purposes if they meet at least one of the following criteria:
Spend more than 183 days in Spain during a calendar year; or
Have Spain as their main base or centre of activities or economic interests.
Residents of Spain are taxed in Spain on their worldwide income.
Non-residents are subject to a non-resident’s income tax on income.
Spain has implemented a tax law according to which income directly related to UELF 22 received by non-resident employees, delegates, representatives and agents of football associations, accredited media organisations and other accredited persons participating in the event will be exempt from personal income tax.