Returning to Spain

Personal circumstances, likely exacerbated due to the COVID pandemic I suspect impacted an awful lot more cross border families than people think. Furthermore, as you say - and as we all likely think and act- at the time you do what is necessary to help those in need rather than worrying about the immigration or residency framework.

Given your situation as briefly outlined, I'd suggest it worthwhile consulting with a professional (others will be along to recommend but oft recommended is Get Legal in Spain | Spanish Advisers and Solicitors) and there will be clearly be questions to be answered by you to help resolve this.

For example, tax residency (except in very complex circumstances) is normally a matter of fact - and what you have done/declared in both countries will be known to the respective tax agencies.

As your end objective is to either "re-acquire" or "return" to Spain then that is where your focus should be in ensuring you regularise your situation here. I'd suggest it's worth paying a bit to professionals to ensure it's all put in order and nothing from the immigration or tax authorities comes back to bite you and your enjoyment back in the sun.

Hi Angela,

As you're an EU national, Spanish border authorities are likely to turn a blind eye to your comings and goings, as they did for UK citizens when we were members of the EU - although the Spanish tax office may be interested to know where you were making your tax declarations once you returned to the UK.  Similarly, if your husband has a UK passport, presumably he obtained residency prior to the Brexit transition deadline and so he had temporary residency, i.e. less than 5 years, but with the benefit of the Withdrawal Agreement?  Again, the Hacienda may query missing tax returns.  

As you were resident in Spain during 2020 for less than 6 months, your first year of tax residency would have been from January to December 2021, but as tax declarations are made a year in arrears, your first submissions would have been due between January and March 2022 for the Modelo 720 Declaration of (Worldwide) Assets (if applicable to your circumstances) and between April and June 2022 for the Modelo 100 Income Tax return.  However, it's only necessary to submit a Modelo 100 in Spain if your income exceeds the Spanish personal allowance threshold, so your tax status is only likely to be visible to Spanish tax authorities if you have been paying income tax in the UK.

I don't suppose you want to discuss your income details on a public forum, so I agree with George55, you need to take professional advice.  Ordinarily, I would also recommend Get Legal in Spain, however, you may prefer to use a company closer to Denia.

Kind regards,

Kim