Tax and NLV

The date you receive your TIE.

I'm not sure this is correct. I think it is the date you first arrive in Spain.

I first came to Spain (pre Brexit) in May 2018 with the intention of receiving residency, and I paid Spanish income tax in 2018, despite not getting my residency card until July 2018.

When we applied for the old green cards, the date of issue was the same day we went to collect the cards even though we'd been here for several months. When we changed to TIE, the date of issue on the card was the day we went for our fingerprint scans.

I think you mean 'in 2019' for '2018'?

Technically, regardless of NLV/TIE I don't think you actually become tax resident until you have spent 180 days in the country.

Yes, of course I paid my tax bill for 2018 in 2019, but the point I am making is that I was considered tax resident from the first day I got here in May, regardless of not getting my old 'green card' until July.

So if I move over in February 2025 I won’t become a tax resident until August 2025 after my 180 days so I won’t need to declare any tax for 2025? I will only start declaring tax in 2026 as it is after the mid year cut off?

No. definitely not. You become a resident in the year you spend 183 days in, not after 183 days. If you move over in February (say the last day) you will spend far more than 183 days in Spain for that year so you become tax resident for that year. 

You will be taxed for all world wide income for the year 2025 including any CGT that is due if you sell your house that year. 

Thanks Marcliff, I thought that was the case, Darro’s post confused me a little so I thought I would check. My original question was along the thoughts of us getting a visa in May next year move over in the middle of June and registering in Spain July. Was hoping that would make us tax residents in the second half of the year so no tax for 2025. Hope that makes sense. 

Sorry, I should have said 180 (183) days in the tax year which runs by the calendar year Jan. to Dec.