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• if you sell your UK home and move to Spain you will be deemed
to be a 'Spanish resident'.
• if you own homes in both countries you are deemed to be resident
in the country that is your 'centre of vital interests' - which means
the country in which your personal and economic relations are stronger.
• if this still fails to categorise you, residency will be in the
country in which you have an 'habitual abode', i.e. where you live
most of the time.
Another rule of thumb says that once you have moved to Spain on a
permanent basis, you will still be treated as being a UK resident
only if your visits to the UK average 91 or more days in the tax year.
Unforeseen circumstances like family illnesses shouldn't count, but
be careful about relying on this point! It is safer to spend less
than 30-40 days each tax year in the UK -which should take care of
Christmas, birthdays and family events when you cannot persuade the
family to join you in Spain!
Which brings us neatly to your visitors. A tourist can stay in Spain
for up to 90 days. If someone wishes to stay longer, they should apply
for residency - which is a relatively easy procedure for any EU citizen.
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