Are you fiscal resident in Spain?

Are you RESIDENT? But, Are you FISCAL RESIDENT?.  SPANISH TAX OFFICE say:

An individual is resident in Spanish territory when any one of the following circumstances apply:

• They have stayed longer than 183 days in Spanish territory over the calendar year. In order to determine the permanence in Spanish territory, occasional absences are included, except if the taxpayer accredits their residency in another country. In the case of countries or territories labelled as tax havens, the Tax Administration can demand proof of stay in that tax haven over a period of 183 days within the calendar year.
• They situate the main base or centre of their activities or economic activities, directly or indirectly, in Spain.
• They have dependent not legally separated spouse and/or underage children who are usually resident in Spain. This latter situation accepts evidence to the contrary.

Individuals of Spanish nationality who accredit their new fiscal residence in a country or territory labelled as a tax haven will not lose their status as taxpayers for Individual Income Tax. This rule is of application during the tax period in which the change of residence occurs and for the next four tax periods.
Otherwise, where none of the previous situations applies, an individual is considered as non-resident in Spain.