In the UK, I trade for a living, which is tax free. I would like to keep this status but also spend as little time in the UK as possible. I believe the rule is 90 days in the UK to retain tax resident status though I have also heard 183 days mentioned.If I move to Ibiza, as long as I remain there for less than 183 days, I am told I do not become tax resident in Spain. However, would trading be classed as a contracted employment? It is self employment after all.