How to prove you're not a tax resident in Spain
If you live in Spain temporarily and don't work here, this is how you go about proving to Spanish authorities that you’re not a tax resident in the country.
There could be several different reasons why someone isn't a tax resident in Spain, perhaps they own property here, but only use it for vacations or maybe they spend less than half their time here and the rest of the year living in another country.
According to the law 35/2006, the Spanish Tax Agency considers anyone to be a tax resident if:
- They live in Spain for 183 days or more a year
- Their main economic interests are located in Spain
- Their spouse and children live in Spain
This means that if you work in Spain, remotely or otherwise, you should technically be a tax resident here.
READ ALSO: How does Spain know if I'm a tax resident?
If none of these situations apply to you, then most likely you will not be considered a tax resident, however, you may still be contacted by the tax authorities if they believe otherwise.
The best way to prove that you're not a tax resident is to get a tax residency certificate from your home country stating that you reside and pay taxes there instead.
In Spain it's called acreditación de no residencia, as stated on Spain's Agencia Tributaria tax agency website.
UK residents for example can apply for this through HM Revenue & Customs.
American fiscal residents on the other hand will need IRS Form 8802 to request the Form 6166 to show certification of U.S. tax residency.
Canadian residents must apply for it through the Canada Revenue Agency (CRA), Australian residents through the Australian Taxation Office and so on depending on the country where you're a fiscal resident.
The validity of these certificates usually lasts for one year, so if you keep coming back to Spain, you may need to keep reapplying for it each year.
READ ALSO: Spain to clamp down on tax fraud by digital nomads and fake non-residents
It is possible that you can have a residence permit or administrative residence in a certain country but are not considered a tax resident there, so it’s important that you can prove your status.
If you have this certificate, it will ensure that you cannot be taxed in both countries, if they have a double taxation agreement in place.
If you were a tax resident in Spain, but now no longer are because you have moved, there are several things you should do, in addition to getting the above certificate, so that authorities don’t still believe you should be paying tax in Spain.
- De-register from the Spanish Tax Agency by completing form 030 to show your change in status.
- De-register from the padrón to ensure that you’re not still registered on the municipal census register as still living at your old address.
READ ALSO - Padrón: 16 things you should know about Spain's town hall registration
- Make sure Spain is no longer your centre of economic interest and that no more than 50 percent of your income is being deposited into a Spanish bank account.
- Ensure you don’t keep lots of big assets in Spain.
- Even if you have de-registered from the taxpayer census, you should not transfer your residence to any State that is on the black list of tax havens until 4 years + plus the year you left, after your departure from Spain.
- Make sure you don’t spend more than six months a year in Spain. This can be proved through passport stamps, flights, visas, hotel stays etc.
READ ALSO - Reader question: How do I officially give up my Spanish residency?
Remember, if you are no longer a tax resident but still have some income or assets in Spain such as owning a property or collecting rent, you will be subject to paying non-resident tax.
- Keep in mind that we at The Local Spain are not tax experts, we have learned the hard way by asking professionals, reading the laws and getting on the phone to speak to professionals. If your situation is not straightforward then we recommend contacting a lawyer to help you figure out your particular situation.
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There could be several different reasons why someone isn't a tax resident in Spain, perhaps they own property here, but only use it for vacations or maybe they spend less than half their time here and the rest of the year living in another country.
According to the law 35/2006, the Spanish Tax Agency considers anyone to be a tax resident if:
- They live in Spain for 183 days or more a year
- Their main economic interests are located in Spain
- Their spouse and children live in Spain
This means that if you work in Spain, remotely or otherwise, you should technically be a tax resident here.
READ ALSO: How does Spain know if I'm a tax resident?
If none of these situations apply to you, then most likely you will not be considered a tax resident, however, you may still be contacted by the tax authorities if they believe otherwise.
The best way to prove that you're not a tax resident is to get a tax residency certificate from your home country stating that you reside and pay taxes there instead.
In Spain it's called acreditación de no residencia, as stated on Spain's Agencia Tributaria tax agency website.
UK residents for example can apply for this through HM Revenue & Customs.
American fiscal residents on the other hand will need IRS Form 8802 to request the Form 6166 to show certification of U.S. tax residency.
Canadian residents must apply for it through the Canada Revenue Agency (CRA), Australian residents through the Australian Taxation Office and so on depending on the country where you're a fiscal resident.
The validity of these certificates usually lasts for one year, so if you keep coming back to Spain, you may need to keep reapplying for it each year.
READ ALSO: Spain to clamp down on tax fraud by digital nomads and fake non-residents
It is possible that you can have a residence permit or administrative residence in a certain country but are not considered a tax resident there, so it’s important that you can prove your status.
If you have this certificate, it will ensure that you cannot be taxed in both countries, if they have a double taxation agreement in place.
If you were a tax resident in Spain, but now no longer are because you have moved, there are several things you should do, in addition to getting the above certificate, so that authorities don’t still believe you should be paying tax in Spain.
- De-register from the Spanish Tax Agency by completing form 030 to show your change in status.
- De-register from the padrón to ensure that you’re not still registered on the municipal census register as still living at your old address.
READ ALSO - Padrón: 16 things you should know about Spain's town hall registration
- Make sure Spain is no longer your centre of economic interest and that no more than 50 percent of your income is being deposited into a Spanish bank account.
- Ensure you don’t keep lots of big assets in Spain.
- Even if you have de-registered from the taxpayer census, you should not transfer your residence to any State that is on the black list of tax havens until 4 years + plus the year you left, after your departure from Spain.
- Make sure you don’t spend more than six months a year in Spain. This can be proved through passport stamps, flights, visas, hotel stays etc.
READ ALSO - Reader question: How do I officially give up my Spanish residency?
Remember, if you are no longer a tax resident but still have some income or assets in Spain such as owning a property or collecting rent, you will be subject to paying non-resident tax.
- Keep in mind that we at The Local Spain are not tax experts, we have learned the hard way by asking professionals, reading the laws and getting on the phone to speak to professionals. If your situation is not straightforward then we recommend contacting a lawyer to help you figure out your particular situation.
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