As a general rule, “Wohnsitz” (domicile) can be equated with the concept of “residencia”. If you have your domicile in Spain, you are, from an administrative and tax-law perspective, generally considered resident, i.e., a “residente”. However, it should be noted that your holiday home should not unintentionally become your main tax residence, because for people who become fully liable to tax without realizing it, the supposed “second home” can quickly turn into a tax trap.

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