Tax residency

it is from the tax year i believe, that is the Spanish tax year runs from 1 Jan to 31 Dec so if you spend 183 days in that period in Spain you are a tax resident but less leaves you as a resident of the country you came from.  advice from a tax consultant is advised as other taxes can be applied if for instance you have sold a property in the UK.

Yes the tax year is from Jan to Dec. We have property to sell in the UK and do not want to sell the property in the same year we become Spanish tax resident. So timing is important. Hence my question. Does the 183 days start ticking once your passport is stamped at the consulate or once you physically land is Spain, which could be up to 90 days after visa has been granted.

Thanks.

I believe it starts the day you land in Spain. The 183 days in Spain are in the tax year January to December. So you could land in November and the 183 days would start counting on the 1st of January. Remember that the UK's tax year is different. Sell the house before you land. If it's your main residency you will not pay tax, but in Spain you will. It is important that you consult an expert.

Fiscal residency has nothing to do with legal residency. Any year (Jan - Dec) you spend 183 days or more in Spain you are liable for Spanish tax even if you are not a legal resident. You are right to be wary of CGT. When we moved to Spain we moved in August, so even though we were legal residents from October of that year we did not become fiscal residents until the next year so no worries about being liable for Spanish CGT.

As I understand it, what counts is nights in Spain. That may not seem very different but can get an interesting result if you travel across by ferry and spend two nights on the boat  before disembarking. Stamps in passports are not relevant as (at least in my experience) they are rarely stamped even these days.
Keep a record of your bookings so you can show how many nights you have spent in each. If you have not spent 183 nights or more in either country (easy done if you travel elsewhere a lot) a decision will be taken on where your main economic centre has been over the previous 5 years.  This can be a complicated process so you may need advice from a UK tax expert

If you are resident in Spain you are liable for tax globally regardless of the duration. If you lived here without residency then more than 183 nights makes you liable for tax. If you worked here you would pay taxes here and report them in another country but you can not be taxed twice. You can not be doubly taxed. If you pay your taxes in another country all you do is say as much on you tax report in Spain.

Recent trips to Spain show passports are being stamped for compliance. At Covera immigration has a sign stating show resdencia if held

James

Not stamped at Malaga a week ago!  Probably another one of those things where each official decides for themselves!