🇬🇧 United Kingdom vs 🇪🇸 Spain
Tax residency, treaties and PE risk compared.
| Dimension | 🇬🇧 United Kingdom | 🇪🇸 Spain |
|---|---|---|
| Residency rule | Statutory Residence Test (SRT) — ties + days | 183-day rule + center of vital interests |
| Day threshold | 183 days | 183 days |
| Warning band | from 90d | from 150d |
| Tax range | 20–45% | 19–47% |
| Tax treaties | 130+ | 95+ |
| PE risk | Medium | High |
| Digital nomad visa | No | Yes |
| Best for | Returning expats using split-year treatment | Beckham Law expats with employment income under €600k |
| Common pitfall | Even 16 days can trigger residency if you have 4+ ties to the UK. | Spouse or kids living in Spain can trigger residency even at <183 days. |
Verdict
For most nomads optimising for residency safety, 🇬🇧 United Kingdom 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
🇬🇧 United Kingdom residency rules →
Deep dive
🇪🇸 Spain residency rules →
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