Greece: €100,000 flat or 7% for pensioners. But Spain will ask you to prove the 183 days.
Greece has become an attractive tax destination with two powerful regimes: a flat €100,000/year tax on all foreign income for high-net-worth individuals (non-dom), and a 7% rate for foreign pensioners. But if you move from Spain, the Spanish Tax Agency will require you to prove you spent more than 183 days outside Spain. And the Greek certificate alone is not enough.
GeoNotary produces that proof: a continuous, automatic expert record of your physical presence, with court validity.
Greece tax facts
| Non-dom — foreign income | flat €100,000/year (any amount) |
| Non-dom regime duration | 15 years |
| Foreign pensioners | 7% on foreign-source income |
| General income tax (resident) | progressive, up to ~44% |
| Tax-residence threshold | 183 days/year |
| Double-taxation treaty with Spain | yes, in force |
Indicative figures as of 2026. The non-dom regime requires investment conditions and prior non-residence; consult an adviser.
Two regimes depending on your profile
Non-dom (high net worth)
Flat €100,000/year tax on all foreign income, whatever its amount, for 15 years. Requires not having been a Greek tax resident 7 of the last 8 years and a minimum investment in Greece.
Foreign pensioners
7% flat on all foreign-source income (not just the pension). Designed for retirees moving their residence to Greece from a treaty country.
The real risk: a Spanish tax inspection
Spain's Tax Agency applies the tests in article 9 of the Personal Income Tax Act (Law 35/2006), independent of each other — meeting just one is enough:
- 1
Permanence > 183 days: your sporadic absences count as days in Spain unless you prove tax residence in another country with a certificate valid under the tax treaty.
- 2
Centre of economic interests: if your business, income or main assets remain in Spain.
- 3
Family nucleus: if your non-separated spouse and minor children reside in Spain.
The Greek regimes require effective residence. The Spanish debt becomes time-barred after 4 years and the move may trigger the exit tax (art. 95 bis of the Income Tax Act). An unfavourable reassessment with high income easily exceeds €300,000.
Why traditional evidence isn't enough
- Flight tickets: prove the purchase of the trip, not that you boarded or how long you stayed.
- Utility bills: prove consumption, not the holder's personal presence.
- Card statements: prove use, not that you used it in person.
- Certificate and residence permit: party-issued documents; the tax authority requires effective presence.
- Google Maps Timeline: rejected by the tax authority because it is editable by the user.
How GeoNotary solves it
- Continuous, automatic location record: covers all 365 days, with no gaps in the chain of custody.
- Biomechanical verification of the carrier: confirms it was you carrying the device.
- Public blockchain sealing + eIDAS timestamp: an unalterable, verifiable record.
- Expert report: admissible before the tax authority, the Economic-Administrative Tribunals and the administrative courts.
Unlike daily-selfie check-in apps, GeoNotary doesn't rely on you remembering to register each day, nor does it leave the days you forget without proof: it records continuously and silently, and certifies who was carrying the device — not just that a phone was somewhere.
Frequently asked questions
Start proving your residence in Greece today
The proof is preventive: the sooner you install it, the stronger your defence.
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