Fiscal resident - Page 2

Hi Kim, if you've got an electronic certificate or Cl@ve PIN, it should be easy. Start at:

https://www.agenciatributaria.gob.es/AEAT.sede/procedimientoini/G305.shtml

and click on Solicitud.

I apologise for misleading people. Apparently it isn't always possible to simply download a fiscal residency certificate.

I've swapped PMs with Syd, who was a VIP member of the old Costa Blanca forum (one of those friends that I've never yet met).

Syd tried it three times and each time got a refusal. He took copies of those refusals to Agencia Tributaria and, without even looking at the supporting evidence he'd taken along, they printed off a fiscal residency certificate for him.

Try to make sense of that!

In December I downloaded fiscal residency certificates for my wife and me with no problem at all. It only took a couple of minutes. I have always submitted a return for my wife, even though there has been no tax to pay, just to keep her tax registration alive.

Maybe the Spanish tax authorities found out about our good friend Syd's criminal money laundering activities in the Cayman Islands, Russia etc! Ha ha!

Geoff.

It's strange how all our experiences differ on this. Either it's pot-luck or their records are lacking something, though I can't think what. 'Ours is not to reason why'

Hello Jim,

Your guides were recently recommended to me as we are about to begin our search for a property in Spain and I would like to say how much I and I am sure anyone reading your guides, really appreciate the amount of work you put in and the invaluable advice you give...

We will complete on the sale of our property here in the UK in June and will rent locally in the UK whilst searching for a suitable property in Spain ahead of a permanent move to Spain. (our first visit will be to Elche this April). I have begun discussions with a 'Place in the Sun' recommended lawyer/conveyancer about what we are looking for and early responses have been helpful, However the subject of Tax and Fiscal Resident has just been pointed out to me and the timing of our purchase within the Spanish financial year should be carefully considered.

Apart from the estimated additional costs for purchasing a property (11-12% of purchase price) are there any other Tax issues I need to consider regarding purchasing in Spain? I understand that I will need to register / submit personal tax returns for income etc, but is there any additional taxation to worry about?

Kind regards Paul

Hi Paul, thanks for the kind words.

If you become resident before July 2nd, then you will be a fiscal resident for 2019, and will have to submit a resident tax return for all your income in calendar year 2019, with the return being done in April-end June 2020.

If you become resident on or after July 2nd, then you'll be fiscally non-resident for 2019. That means that you have to pay non-resident tax for the portion of the year you've been here, and that can be paid any time up to the end of 2020. I've not (yet) done a guide on doing this yourself, but there is one telling how you can get it done for €20.

The other thing to be aware of is that if you have assets of over €50K in any of property, accounts or shares in the UK, then you need to do an information only return on Modelo 720. This needs to be as at the end of 2019 and has to be submitted by the end of March 2020.

For all the above, you obviously have to be registered with the tax office.

You're already aware of the taxes involved in property purchase, and I don't think there's anything else you need to be made aware of.

Good luck on the house hunt!

Many, many thanks Jim.