GarySFBCN I guess it comes down to that you have to prove where you spend 183 of your days living/working. The burden of proof resides on you when you are deemed to have some sort of connection to the country… married, children etc. That’s how it is in most of the world but you will have to look at the tax treaty between the US and Spain. The rule about 183 is mostly a guideline. The thing about the banksters paying no tax in England seems weird and sounds more like tax evasion than anything else.