Let´s talk about the implications for non tax residents staying in Spain during the lockdown.
To determine tax residence in Spain, one of the main criteria to take into account is the physical stay in the Spanish territory for more than 183 days within the year.This year due to the COVID-19 pandemic, most countries have suffered movement restrictions and border closures. Faced with this exceptional situation, what happens to those non-tax residents who have passed confinement in Spain? Does this period count in the computation of these 183 days?
In this sense, the Dirección General de Tributos has ruled in this regard stating that it does count, not considering as an extenuating the obligatory stay in Spanish territory as a result of the closure of borders.
So those non-tax residents who have passed the lockdown in Spain, should check if they have spent more than 183 days in Spanish territory, because even if it is due to the pandemic, they may have become tax residents in Spain and pay taxes here for all incomes and world assets.