text: Even if you mean by - Same location, the exact position in latitude, longitude and altitude, still then No, sun does not rises and sets at the same time, every year for a given date & location. In currently applicable calender, we have to add 1 day (24 hrs) every 4 years, i.e difference of 6:30 hrs every year. Hence if you go by calender and watch, it does not rises and sets at same time. But, if you go by earths rotation, then on completion of one rotation, sun rises and sets as per fixed earth's rotation speed.\n\nIf you want further accuracy, eath's rotation speed is also reducing ( 1 sec in approx 100 years).\n\nSo you can deduce from above the accuracy level you want, to decide.