The Spain non-lucrative visa permits the applicant to spend a maximum of 180 days outside Spanish territory per year during the term of the visa. When a person spends more than 183 days living in Spain, they automatically become fiscally resident in Spain. Therefore, the holder of the Spain non-lucrative visa is liable to pay taxes in Spain, just as a local would, on their worldwide income. Note that there is a 60% deduction of any income derived from the rental of property.