We are residents in Spain. I do not work but my husband works off-shore for 6 months of the year (one month home, one month at work). We are unclear as to whether he should declare income tax in this country - in the UK the 183 day rule for off-shore workers applies. We have sought advice from many places here in Spain, but have been unable to ascertain a definitive answer. Also the Spanish Social Security Dept won't accept him into the system as they can't classify him. He works for a non spanish/uk company. Any advice would be gratefully received.