Field notes
Spain
2 posts on Spain.
2 Sept 2026
Exit taxes in 2026: what the Netherlands, Germany, France, Belgium and Spain charge when you leave
Leaving a country can be a taxable event. Five European jurisdictions now tax unrealised gains on departure, each with its own residence-history test, asset scope, rate and deferral. Belgium joined the list on 1 January 2026.
2 Sept 2026
The 183-day rule is four different rules: UK, Spain, UAE and US compared
Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.