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