Does Spain have a Double Taxation Avoidance Treaty with UK? Yes, it does.
> If there is not, at present, precedents of Spain Tax Authorities indicate that forced days of stay
> in Spain due to COVID 19 will be counted in. That needs to be challenged, in my opinion.
How strong does the force need to be to create "forced days"? COVID 19 lockdown is a force majeure from every angle you look at it.
My airline reservation has been transferred to 9th July but should I be attempting to take the
Wizz Air flight to Luton on an earlier Saturday evening? I would not force a flight just for this reason under present circunstances. Specially as the UK has a double taxation agreement with Spain.
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I believe that I have a right to be in Spain as I am a citizen of the Republic of Ireland and have
my NIE issued in 2015. My concern is avoidance of any obligation to complete Modelo-720
rather than any permissory documentation, Usually I ensure that I spend less than 183 days
each calendar year in Spain - with no trip more than ninety days. I have a permanent residence
which I have occupied since 2014 with my personal chattels and have a rental agreement that
allows occupation in person whenever I wish.
My intended strategy is to ignore the potential problem but if it arises I would be willing to be
included in any challenge. ALL my income emanates from UK with Zero from Spain. In UK, I
am exempt from making an annual tax return but do pay any tax assessed by HMRC.
I do agree there is no need to do preventive trips just for this reason and just in case those forced days of stay in Spain were counted in favour of a tax residency in Spain, to challenge this.