I always try to code with the best practices possible, and regarding PHP, I use mainly the PSR-12 standards.
Now regarding var declarations, is it "wrong" to use tabs like the example below?
$a = 1;
$abc = 2;
$abdef = 3;
Or should I keep without tabs?
$a = 1;
$abc = 2;
$abdef = 3;
I'm asking this because the first option looks more readable for the developer.
It depends from the codestyle of the project. The worth case if in one file you'll have variables with tabs, and in second without.
Second option is more classic, so I advice you to use it. Also you can look to some big opensource projects like symfony or laravel, and try to make it in similar way :)