The 183 day tax residency rule

The answer is in the same place your quote originates, or at least is repeated.

https://www.spanishpropertyinsight.com/tax-and-pensions/spanish-tax-residence/

And BTW Brexit and the Dual Tax Treaty are totally separate things and nothing whatsoever to do with each other.

I am aware Brexit has nothing to do with this I was pre-empting the all too common trolls. 

I'm sure your intention is good but it doesn't help much to refer me to the original source. 

I'm looking for additional new and relevant information.

The DTT, which is what this is about, has been in place for decades so what makes you think there is "additional new and relevant information"?

Or is this a case of "you can lead a horse to water...... "

What answer are you looking or hoping for?

For an authoritative and qualified answer would it not be better to ask the company directly?

https://www.spanishpropertyinsight.com/tax-and-pensions/spanish-tax-residence/

I'm sure that there are many UK passport holders that would be interested in residing in Spain for 9 months and retaining UK tax residency.

Yes I'm aware that the double taxation agreement has been in force but had not seen an actual case where the tie breaker was used. This is an example it seems of what might happen in such a case but I wondered if there are people out there who have relied successfully on it or agents who might be prepared to give information on other cases.

One normally sees the DTT simply meaning that you didn't pay tax on the same income twice by claiming relief in your home country when you had been treated as tax resident in another. 

I had not seen any information before about the Spanish 183 day rule being apparently overruled.

That's what I'm interested in.

I would assume that the company would charge for information, but it might be worth a try.

As I've explained to another person who has replied I was wondering if there are people who have relied successfully on this. 

The article if I remember rightly suggests that the UK residency would "probably" overrule the Spanish one but does not say that this would always be the case.

I agree with you that a lot of people would be interested and anyone I've ever talked to has just assumed that its automatic that if you stay 183 days that you become liable primarily to Spanish taxation on all worldwide income and assets although you can then get relief to avoid being double taxed. 

Hi Allank,

There's no "new" information, but the tax residency tests can be found on the Gov.UK website at this link:

https://www.gov.uk/tax-foreign-income/residence

Prior to Brexit, the example cited may have resulted in "Mrs Smith's" centres of interest determining her as tax resident in the UK.  Now, however, she may not meet Spanish residency rules for post-Brexit visas during the first 5 years of her "residencia temporal".  Once she has been resident in Spain for at least 5 years and achieved "residencia permanente", she may pass the required tests, but the example given doesn't differentiate between the two statuses - and it isn't dated.

Kind regards,

Kim

Thanks Kim,

I'm not sure if two things are being confused i.e. residency in Spain and being regarded as tax resident.

But I'll follow the link.

Also I'm not looking for new information in terms of tax law but I was wondering if anyone had actual experience of such a situation..