Is resident taxed in Spain?

Question: My wife and I were in the process of applying for official Spanish residence as we spend approximately 160 days a year in Spain. It is our intention not to go over this. We understand that if you stay over 90 days continuously you must apply for “residencia”. At a meeting with our gestor we were advised that when residencia Is granted we would become tax residents in Spain. Is this correct? We will spend at least 190 days a year in the UK.G.H.H. (by email)

Answer: Yes, it is correct. An official resident of Spain is subject to Spanish tax on his worldwide income. We suppose that you would apply for the new TIE, the Tarjeta de Identificaciòn de Extranjero. Then you apply to go off the UK tax books and on to the Spanish tax system. If you do not wish to do this, you will then have to abide by the European Union rule of 90 days visit in a period of 180 days, leaving for 90 days after that. It is true that Spain may choose to deem you a tax resident if you spend more that 183 days here.

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David Searl

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