Monaco has no strict minimum of days. But Spain does: 183 days you'll have to prove.
Monaco does not tax its residents' personal income (except French nationals): 0% income tax, no wealth, capital-gains or inheritance tax. But here's the trap: Monaco grants residence with no strict day requirement, while the Spanish Tax Agency requires you to prove you spent more than 183 days outside Spain. That gap is exactly where the tax authority attacks.
GeoNotary produces the missing proof: a continuous, automatic expert record of your physical presence, with court validity.
Monaco tax facts
| Income tax (non-French residents) | 0% |
| Wealth tax | 0% |
| Capital gains / personal dividends | 0% |
| Inheritance (direct line) | 0% |
| Residence requirement | accommodation + bank deposit (from ~€500,000) |
| Day threshold (Monaco) | no strict minimum, but genuine main home |
Indicative figures as of 2026. Consult an adviser before making decisions.
The real risk: a Spanish tax inspection
Even though Monaco sets no minimum of days, Spain's Tax Agency applies the tests in article 9 of the Personal Income Tax Act (Law 35/2006), independent of each other:
- 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.
Monaco's weak point against the Spanish tax authority: since Monaco does not require 183 days, it is easy to obtain formal residence without actually spending half the year there — and then Spain does not accept the change. The debt becomes time-barred after 4 years and the move may trigger the exit tax (art. 95 bis of the Income Tax Act). A reassessment with high income easily exceeds €300,000. Proving effective presence is, in Monaco, more critical than in any other destination.
Why traditional evidence isn't enough
- Monaco residence card: proves the permit, not that you spent 183 days there.
- Utility bills: prove consumption, not the holder's personal presence.
- Card statements: prove use, not that you used it in person.
- Bank deposit and accommodation: 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 — essential when the destination requires no minimum of days but Spain does.
- 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 Monaco today
The proof is preventive: the sooner you install it, the stronger your defence.
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