In a recent tax binding consultation ref. V1983-20, the question is raised on whether a forced stay in Spain due to lockdown will count to qualify as a Spanish tax resident.
The case in hand relates to a Lebanese couple who do not receive any income from Spain but were unable to return to their country due to lockdown.
Spain considers Lebanon as a tax heaven and therefore in order to clarify tax residency, Spanish Income tax regulations are applied by which during a calendar year if someone remains in Spain for more than 183 days, they would be considered as a tax resident unless tax residency from a different country can be proved and in case of tax havens, the Tax office can request evidence that such person has actually remained in another country more than 183 days in a calendar year.
Following the above rule, staying in Spain more than 183 days in a calendar year, regardless of lockdown, would deem tax residency in Spain for tax year 2020 and thus liable of filing income taxes in Spain.