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Physical and Fiscal Residency.
If you are retired or not working, just because you have been physically resident in Spain for many years, and have paid property taxes and had tax deducted from bank deposits here, does not necessarily mean that you are fiscally resident and can benefit from the many allowances that are available for fiscal residents.
While anyone whose main residence is in Spain for at least 183 days a year should be a “fiscal” resident and paying their taxes in Spain, the position for many expats is less clear.
If you are legally employed or self-employed you will be fiscally resident and filing tax returns each year.
If you are working illegally then it may only be a matter of time before the tax authorities catch up with you.
To determine definitively whether you are a fiscal resident you need to obtain a certificate from Spanish Tax office, the AEAT (Agencia Tributaria) by completing and sending Modelo (form) 01 to your local tax office. They will then send you a certificate stating whether you are fiscally resident and the date on which you were enrolled (given “alta”) in the Spanish tax register.
If you are not a fiscal resident you can then decide whether it would be financially advantageous to enrol by completing and filing form 030 with the tax authorities.
If you are not working, even if is not worthwhile for you to become fiscally resident be sure that you register on your local “Padron”, the official register of residents in your district so that your physical presence is officially recognised and you can benefit from those benefits and allowances that are available to you (see my article in the RTN for 25th November 2011).
Please contact us at Link Point if you feel that you need to clarify your position where our English and Spanish qualified advisers are ready to help you.
Link Point Legal and
Business Services: 96 626 0500 Email:
client@linkpointlegal.com Web:
www.linkpointlegal.com
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