🇪🇸 Spain vs 🇹🇭 Thailand
Tax residency, treaties and PE risk compared.
| Dimension | 🇪🇸 Spain | 🇹🇭 Thailand |
|---|---|---|
| Residency rule | 183-day rule + center of vital interests | 180 days in a calendar year |
| Day threshold | 183 days | 180 days |
| Warning band | from 150d | from 150d |
| Tax range | 19–47% | 0–35% |
| Tax treaties | 95+ | 61+ |
| PE risk | High | Medium |
| Digital nomad visa | Yes | Yes |
| Best for | Beckham Law expats with employment income under €600k | Long-term remote workers on the DTV or LTR visa |
| Common pitfall | Spouse or kids living in Spain can trigger residency even at <183 days. | Since 2024, foreign-source income remitted to Thailand IS taxable for residents. |
Verdict
Spain and Thailand carry similar residency risk on day-count alone — the deciding factor is usually treaty coverage (95 vs 61) and your specific income mix.
Deep dive
🇪🇸 Spain residency rules →
Deep dive
🇹🇭 Thailand residency rules →
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