You arrive
in Spain with an intention to reside there
indefinitely. You will then be tax-resident
from the day after you arrive. Obtaining a
residence permit is evidence of an intention
to stay, and will count against any claim
that you are not liable for Spanish tax, or
If your
“centre of vital interests” is
Spain. This is a relatively new rule and is
hardly ever applied, or
Unless proven
otherwise, you are presumed to be a Spanish
resident if your spouse lives in Spain and
you are not legally separated even though
you may spend less than 183 days in Spain.
A Spanish tax year is the same as a calendar
year (1st January to 31st December), unlike
the UK tax year which is from 6th April to
the following 5th April.
If you are resident in Spain you will be
liable for income, capitals gains and succession
duty (inheritance tax) on your worldwide
assets. This is in addition to other incidental
tax liabilities such as IVA (VAT) and gift
taxes. It is worth noting that gift tax
and inheritance tax in Spain are payable
by the receiver of the gift or inheritance.
If you live on a boat within 12 nautical
miles of Spanish land, you are a Spanish
tax resident. A day within 12 nautical miles
is a day spent in Spain for tax purposes.
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Fiscal
Identity Numbers
If
you reside in Spain, or if you own a
property and are non-resident, you need
a Numero de Identificacion de Extranjeros
(NIE). The number identifies you to
the Spanish taxman and is required when
you pay your taxes or have any dealings
with the Hacienda (Spanish tax office). |
To obtain
one, present yourself at the nearest police
station with a foreigners’ department
(comisaria),
along with your passport and a photocopy
of it. Fill in the form, keep the copy given
to you, and wait for the number to be assigned.
Check with the comisaria how long the process
will take as it varies from a few days to
a few weeks, and remember to take your passport
and the copy of the form when you go to
collect the NIE certificate from the comisaria.
Obtaining this NIE
is this first thing you should do if you
plan to reside in Spain and is also required
if you buy a property (whether resident
or non-resident). This system however is
currently under review, and may even be
abolished.
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