Posted: Mon Feb 15, 2021 3:20pm
Hi Austin,
I'm afraid you've been given some incorrect information.
The statement, "The 90-180 day rule applies to all EU citizens" is incorrect, although it makes no material difference to your own situation. This is a Schengen rule and for EU citizens, it is subsumed by their right to Freedom of Movement within the EU. As you are an Irish national and therefore an EU citizen, you continue to have the right to Freedom of Movement. (Ireland, like the UK, is not a member of Schengen.)
Other posts have confused 'residency' and 'tax residency'. These are Spanish laws. If you intend to live permanently in Spain, you are required to register as a foreigner within the first 90 days (referred to as 'residency'). If your intention is to live in Spain for 6 months (182 days) or less per year, and the rest of the year in Ireland, you will retain your tax residency in Ireland. This has had the effect of EU citizens ignoring the requirement to register in Spain at the 90 days point - and, to be honest, the Spanish authorities have not had the resources to enforce their own residency laws. (This has changed for UK citizens since Brexit - those that failed to register previously have either had to do so, or return to the UK if they can't meet Spain's residency requirements.) However, if your intention is to live permanently in Spain, you are required by law to register your residency. If you fail to do so and then live here for 182 days or more, you become tax resident in Spain by default anyway.
In terms of applying for residency, you have to complete the relevant application form and provide various supporting documents, such as your passport, NIE certificate, Padron, house deeds or long-term rental agreement, and bank/savings statements that prove you meet Spain's financial requirements for EU citizens moving to live in Spain. You will also have to prove that you have healthcare provision - state-funded from Ireland if you're a pensioner and entitled to an S1, or private health insurance if you're an early retiree. You can make the residency application yourself, but for the sake of around €80, it will probably be easier to pay a gestor to do it for you.
Kind regards,
Kim