Padron/ Tax

[Tetley]

It would seem to me that the two sections 1a and 1a contradict each other.
The second 1a confirms that you are only a habitual resident if you stay more than 180days.
Therefore a non resident who complies with staying rules will not be considered fiscal resident even if on the padron??

Packard

how it works is  ,the inspector opens a file
the client receives a letter with point of concern raised
the points needing clarification could be on a 10 or 30 day reply window

if no reply within the the required time scale the inspector will probably send and estimated  tax resident compliance figure  to cover the 4 year term of inquiry  which is probably for 1000,s   

at this point the client is into his tax specialist lawyer @ 200/300 ph, sat in front of the inspector and his  departmental head   with all the clients home state paper trail to prove non residency and an HMRC tax certificate to prove uk tax residency  however all will be majorly hindered if the client has stated via the padron he/ she is a spanish resident

and if i deal cannot be done in the tax office to clear it , the next step is administration court and a Hacienda lawyer on a mission ...... taking months with interest fees increasing ,so its all best avoided by non resident not signing on .....the padron ......and keeping good records ,ie bording passes,travel payments,and UK economic trail proof  in a file for 5 years ,also for the interested ,DONT gray let your property  because the first thing the tax office do is study electric/ water consumption to establish if a home is in use.

[packard]

It would seem to me that the two sections 1a and 1a contradict each other.
The second 1a confirms that you are only a habitual resident if you stay more than 180days.
Therefore a non resident who complies with staying rules will not be considered fiscal resident even if on the padron??

[Tetley]

padron

https://www.boe.es/diario_boe/txt.php?id=BOE-A-2020-4784#:~:text=Toda%20persona%20que%20viva%20en,durante%20m%C3%A1s%20tiempo%20al%20a%C3%B1o

1. General considerations

Entries in the Register will be made taking into account the following general considerations:

1. The Municipal Register is the administrative register where the residents of a municipality are recorded. Your data constitute proof of residence in the municipality and habitual residence therein. The certifications that are issued from said data will have the nature of a public and reliable document for all administrative purposes.








Article 8. Taxpayers.



1. They are taxpayers for this tax:

a) Natural persons who have their habitual residence in Spanish territory. ( self Proven by signing on the padron )

b) Individuals who have their habitual residence abroad due to any of the circumstances provided for in article 10 of this Law.

2. Individuals of Spanish nationality who prove their new tax residence in a country or territory considered a tax haven will not lose their status as taxpayers for this tax. This rule will apply in the tax period in which the change of residence is made and during the following four tax periods.

3. Civil societies not subject to the Corporation Tax, lying inheritances, community property and other entities referred to in article 35.4 of Law 58/2003, of December 17, General Tax Law, will not be considered taxpayers. The income corresponding to the same will be attributed to the partners, heirs, community members or participants, respectively, in accordance with the provisions of Section 2 of Title X of this Law.
Article 9. Taxpayers who have their habitual residence in Spanish territory.

1. It will be understood that the taxpayer has his habitual residence in Spanish territory when any of the following circumstances occur:

a) Staying more than 183 days, during the calendar year, in Spanish territory. To determine this period of permanence in Spanish territory, sporadic absences will be computed, unless the taxpayer proves his fiscal residence in another country.  In the case of countries or territories considered as a tax haven, the Tax Administration may require proof of permanence in it for 183 days in the calendar year.
To determine the period of permanence referred to in the previous paragraph, temporary stays in Spain that are a consequence of the obligations contracted in cultural or humanitarian collaboration agreements, free of charge, with the Spanish Public Administrations will not be counted.

b) That the main nucleus or the base of its economic activities or interests reside in Spain, directly or indirectly.
It will be presumed, unless there is evidence to the contrary, that the taxpayer has his habitual residence in Spanish territory when, in accordance with the above criteria, the spouse who is not legally separated and the minor children who depend on him habitually reside in Spain.

2. Foreign nationals who have their habitual residence in Spain will not be considered taxpayers, by way of reciprocity, when this circumstance is a consequence of any of the assumptions established in section 1 of article 10 of this Law and the application of specific rules derived from international treaties to which Spain is a party.

Article 10. Taxpayers who have their habitual residence in foreign territory.
1. For the purposes of this Law, persons of Spanish nationality, their spouse not legally separated and minor children who had their habitual residence abroad, will be considered taxpayers, due to their status as:
a) Members of Spanish diplomatic missions, including both the head of the mission and members of the diplomatic, administrative, technical or service staff of the mission.

b) Members of the Spanish consular offices, including both the head of these and the official or service personnel assigned to them, with the exception of the honorary vice-consuls or honorary consular agents and the personnel dependent on them.
c) Holders of official position or employment of the Spanish State as members of delegations and permanent representations accredited before international organizations or who are part of delegations or observer missions abroad.
d) Officials in active service abroad who hold an official position or employment that is not of a diplomatic or consular nature.
2. The provisions of this article shall not apply:
a) When the persons referred to are not active public officials or holders of official positions or employment and had their habitual residence abroad prior to acquiring any of the conditions listed therein.
b) In the case of spouses not legally separated or minor children, when they had their habitual residence abroad prior to the acquisition by the spouse, father or mother, of the conditions listed in section 1 of this Article.