183 day rule

Hi just a quick question.  My wife and I spend about 180 days in mainland Spain a year. 

If we go to the Canary Islands, say for 21 days,  would this time count as part of the 183 day rule for Spanish tax.

Las Canarias are part of Spain so I do not see any reason why the 183 days in total rule would not apply.

I doubt the 183 day rule is enforced to the exact day count. How can the authorities possibly have the means and time to monitor it in each individual case. Only your bank account can identify your continued daily living activities.  

Donald:  Whilst  I am not saying the authorities would, in normal circumstance, be all that concerned to prove it,  anyone who thinks the authorities could not discover such simple details, like how long a person was physically in Spain, needs to think again.

Yes Amego ...you become a Spanish citizen by default... After 183 days you are liable to pay Tax on your world wide asset's ...if you do not register as required your Spanish Bank accounts will be embargoed by the police...l know of 3 people that have been embargoed.

Wnidtalker   .if you do not register as required your Spanish Bank accounts will be embargoed by the police

By AEAT  (Hacienda) not the police.

If you are tax resident in Spain,  either through choice, or because you have moved here,  spent 3 months permanently, spent a total of 183 days here or you are not tax resident in any other country, then all income worldwide (except for a Brit a Crown Pension or income from letting in UK, but that may be subject to top-up tax too) is taxable here. As too is any property you own anywhere in the world.

Johnx you are correct the Hacienda (Tax man) start the ball rolling ...but you can expect.a knock on the door from the police ..everybody especially Brit's.. think the Spanish are laid back ... not so they are exhalent are collecting Tax from your world wide assets.

''you become a Spanish citizen by default.'' is that the correct term and status?.

How you got there is academic, but you now become subject to Spanish taxes and rules on disclosure and the fines that go with it.   Not really a situation that you want to unconsciously wander into.

Fascinating things you learn from this forum.

I never knew I have been a Spanish citizen (by default) since 1997, that I should be paying tax on my assets rather than my income, and that if I don't, the Spanish police will breath out all over me (also didn't know exhalent was a word) and embargo my bank account to boot. 

Fascinating! 

Fascinating Roberto that you have been living in Spain since 1997 ..and yet you know nothing about the country.

Income is a asset Google it

Default Google it.

Yes Fascinating you can Google that that as well.

WINDTALKER.    Tax residents in Spain,  do not pay tax on assets  (except possibly in the case of wealth tax or on  properties which are additional to our principle home in Spain).

Assets and income  are not the same.  Income if saved would become an asset

A weekly wage can be classed as a asset ..and is Taxable.. Any other asset's that you earn money from are Taxable .this is why I do not want to become a resident on Spain ...the Tax break's that are available to someone like my self ..that own and rent out 14 properties in the UK are far in front of anything that the Spanish Tax system has to offer ..this is the main reason why I prefer to be a resident of the UK.

Wind  Any other asset's that you earn money from are Taxable

Yes.   but it it is the income on whch one pays the tax,   i.e. income tax, not on the asset, That applies in UK and probably most other countries too

A weekly wage is not taxable in Spain as an asset,  but as income. Hence income tax

I make a 720 asset return for assets I hold outside Spain but I do not pay a cent  on the assets only on the income if there is any.generated.

NB  Spanish tax residents who own property in UK pày the income tax on that income in UK                                       See https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/507409/spain-dtc_-_in_force.pdf

This message was last edited by johnzx on 29/07/2017.

Fascinating, and hilarious!

Just learnt there are two versions of Google - the real one, and the one in someone's imagination 

(Tip: before you advise someone to do something you've never actually done, try it yourself first!!)

Roberto what advise would you give the poster ....have you even read his post ...(you must be full of it) with over 4,000 posts to your name... you said you have been a resident of Spain since 1997 and yet seek to mock other people replying to the poster ...if you know anything different from what I have posted that will help the poster...THEN POST IT.

Several questions guys.

Other than the obvious flight receipts, how does someone prove that they haven't abused the rules? If a nosey neighbour decides that you are overstaying your welcome and reports you to the authorities how do you defend the accusation? Flight receipts plus an out of Spain purchase record such as credit card/bank statements could be the answer, but what if you drove from the UK?

Something not uncommon also comes to mind, how would the Spanish authorities treat emergency visits if you had already used up your allowable time? I'm thinking of property related emergencies such as break ins, water damage etc, could this trigger a default residency charge?

Thank's in anticipation.

Lestat  how would the Spanish authorities treat emergency visits

As I have said before, I do not believe the authorities are that concerned with such unimportant matters.  However, they might be a lot more interested if they discovered that a person was avoiding paying tax anywhere.  In the 20 years I have worked with the police in Spain I have never known of a case where the police have chased up anyone and I have never heard of Hacienda doing it either,

 And as you say, if one uses a credit card  ( whilst the fact one’s card was used outside the country does not prove they were the user) it would go quite a long way to establish the fact.

Quite right johnzx. It is your audit trail of banking and spending activities that is usually used to determine where you are and where you have been.

Not much thought gone into when you switch on abroad your mobile phone.