🇯🇵 Japan vs 🇪🇸 Spain
Tax residency, treaties and PE risk compared.
| Dimension | 🇯🇵 Japan | 🇪🇸 Spain |
|---|---|---|
| Residency rule | Jusho (domicile) + 1-year presence | 183-day rule + center of vital interests |
| Day threshold | 365 days | 183 days |
| Warning band | from 183d | from 150d |
| Tax range | 5–45% + 10% local | 19–47% |
| Tax treaties | 85+ | 95+ |
| PE risk | Medium | High |
| Digital nomad visa | Yes | Yes |
| Best for | Non-permanent residents (first 5 of 10 years) shielding foreign income | Beckham Law expats with employment income under €600k |
| Common pitfall | Non-permanent resident status ends after 5 years — then worldwide tax kicks in. | Spouse or kids living in Spain can trigger residency even at <183 days. |
Verdict
For most nomads optimising for residency safety, 🇯🇵 Japan is the lower-risk base versus 🇪🇸 Spain. Spain's high PE risk and 183-day rule make it easier to trip into full residency.
Deep dive
🇯🇵 Japan residency rules →
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🇪🇸 Spain residency rules →
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