(Not a tax professional so don't take my word for it) But I think you're talking about individual fiscal residency. A company you create can technically not be resident where you live so long as you can demonstrate that the principal activities of the company do not take place where you live. So with Spain, if a decent percent of your customers are Spanish and you're the only member of the company, then Spain would have reasonable recourse to consider the company Spanish and require you to register it there and pay Spanish corporate taxes. However, if you have say, 6 employees all over the world, your customers are not substantially Spanish etc then they have a lot harder job proving that the fiscal residency of the company is Spanish. In any case, there is always an outside chance that they could investigate you which is enough of a pain on its own, so may not be worth it!