Nobody wants to admit it, but the new Thai tax laws are actually extremely fair. If you live 183 days in Spain per year (or many other countries in the world as a retiree) then you would be taxed you on your worldwide income. But Thailand only plans to tax you on money you actually bring into Thailand. So if you earn $10 million outside of Thailand, but only bring in 10 Baht per year then you are only taxed on 10 Baht. So you are much better off in Thailand with the new tax laws than you would be in many other places. Also, you can still bring in the first 210,000 Baht per year fully tax free, and for some people it's even more.