With an EU (Irish?) passport, you are not restricted to 90 / 180 - you have freedom of movement which means you can arrive and settle in any EU country.
If you stay longer than 90 days, you are obliged to register as a resident. This is the same in EVERY EU country. In Spain, this ...
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...is Residencia. It’s never been strictly enforced here in Spain and failure to do so is at worst an administrative offence and a fine. IF it’s enforced. There were plenty of Brits who flew “under the radar”, never taking Residencia and nothing happened to them - well, nothing until Brexit, that is.Once you DO register and take Residencia, you are a “temporary resident” for five years. To maintain your residency, you are obliged to spend a minimum of 183 days a year in Spain to comply with the requirement of continuous residency. (After 5 years continuous legal residency, you become a permanent resident and can spend up to 2 years uninterrupted outside Spain.)183 days is the threshold for tax residency.Therefore, once you take Residencia, you will by necessity also become tax resident