Malta's non-dom regime is powerful. But it requires 183 days you'll have to prove.
Malta offers foreigners the non-dom regime with remittance-basis taxation: you are taxed only on Maltese income and on what you remit to Malta, not on your worldwide income. But to be a Maltese tax resident you must live more than 183 days a year on the island — and the Spanish Tax Agency will require you to prove you were really outside Spain.
GeoNotary produces that proof: a continuous, automatic expert record of your physical presence, with court validity.
Malta tax facts
| Regime for foreigners | non-dom (remittance-basis taxation) |
| Foreign income NOT remitted to Malta | not taxed |
| Foreign income remitted to Malta | 15% (minimum €5,000/year) |
| General income tax (resident) | progressive, 0–35% |
| Wealth / inheritance | 0% |
| Tax-residence threshold | 183 days/year |
Indicative figures as of 2026. Consult an adviser before making decisions.
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 Maltese non-dom regime requires effective residence (183 days). 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 Malta today
The proof is preventive: the sooner you install it, the stronger your defence.
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