20 May 2020 6:39 PM:

> As per today´s opinion of the Tax Authorities in Spain, it will depend on if Spain has a Double

> Taxation Avoidance Treaty signed with country of conflct or not.

What would initiate such "conflict"?

Does Spain have a Double Taxation Avoidance Treaty with UK?

> 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"?

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 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.

Thread: Any legal questions related to Coronavirus situation in Spain?

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11 May 2020 11:19 PM:

> It is extremely unlikely the tax department is going to pick up on you being here over 183 days.

The ways in which official bodies collate bits of information has been one of the themes of this thread.

> 183 days would take you to nearly the end of July surely, by which time you may well be able to

> get a flight out anyway.

I was booked for 2nd May - cancelled on 14th April.

I have now booked for 9th July - no flights in May/June - but this must be uncertain given that UK will

be extending every foreign air holiday by fourteen days (of quarantine). Who will travel under such

conditions? Low demand will reduce viability of "Low Fares Made Simple" airline business model

and so flying may not recommence on 1st July as planned.

> There is the small issue of being registered on the padron - why is that, if you don't reside here?

I have a multi-year rental agreement that started in February 2015 and so do live in Spain with a

permanent address albeit that I spend part of the year elsewhere. From 2017-2019 I was also

resident in Republic of Ireland. I expect soon to gain permanent resident status under the EU

"five year" scheme as I am a citizen of the Republic of Ireland. I registered on the Padron in

2015 as such was the advice when I applied for my NIE. Recently I renewed the registration

as part of the check made approximately every two years

>  I would think that common sense and flexibility would prevail.

I would hope so but official-dom does not always manifest these qualities. That is a

live issue in UK as the Prime Minister is calling for common sense prevail whereas

the police and others are requesting a definitive statement of law in relation to the

exit phases of the "lock-down" in England.

> If you are so concerned why not contact the Spanish immigration and tax office?

Because the mere fact of drawing attention to the situation may lead to an adverse result.

There is an English phrase about the head and the parapet!

Thread: Registering as EU citizen

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09 May 2020 8:48 PM:

Thank you for these comments.

> It is 183 days in Spain not Schengen.

In view of previous posts in this thread, it seems that monitoring is only of number of days in Schengen

and so the question remains as to how number of days in Spain is ascertained.

> 183 days in a Calendar year: 

Yes. Those entering in July can stay for nearly a year without triggering tax residency - but I arrived

in January and so my 183 days expire well before the end of the calendar year.

> Myra Azzopardi  of CAB Spain said on TRE Radio Europe, that being forced by the lockdown

> to stay longer than permitted will result in the authorities acting to ‘forgive / ignore´ it.

This is good news - but how official is it? Is there a government publication confirming this?

Thread: Registering as EU citizen

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09 May 2020 3:45 PM:

Interesting collection of ideas and opinions - but questions remain.

Does the 90 days in 180 apply to Spain or to Schengen? If, (as has

been suggested) it applies to Schengen, how is it interpreted by Spain?

Tax residency revolves around 182 days in a calendar year. Are these

days in Spain or days in Schengen? The answer must be days within

Spain to avoid aburdities like permanent French residents being deemed

as tax-resident in Spain but then question is how to ascertain days in

Spain when intra-Schengen trips are not monitored (eg have 185 days

from my entry into Spain until I leave but spent a week in France).

I have been in Spain since 28th January with intention to leave on a

pre-booked flight on 19th March. Cancellation of a ferry on 18th March

prevented me reaching the airport in time for that flight and so I am

still in Spain awaiting resumption of flights back to UK. The latest

proposals re quarantine in UK are likely to delay such resumption

- so that my stay here will extend beyond 182 days. Will the claim

of force majeure exempt me from becoming tax resident? I have

zero income in Spain (all my expenses being funded by transfer

from UK sources) but will Spain attempt to claim tax on UK assets

that are tax-exempt in UK although part of my world-wide income?

 

I have no wish to be tax-resident in Spain (although I am registered

on the Padron) and normally am meticulous on keeping below the

183-day threshold. Would restrictions on travel in Covid-19 situation

be sufficient excuse to avoid liability to complete Modelo-720?

Thread: Registering as EU citizen

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25 Apr 2020 12:00 PM:

Thank you for this service. I have a potential problem and would like to know

whether I need to act soon to avoid disadvantageous effects.

==

I am a citizen of Ireland normally resident in UK. Since late January I have

been present in Spain and was booked to leave on a flight on 19th March.

As I am on a small island I am reliant on inter-island transport to get to

an international airport and usually need to leave the island on the day

before the international flight. Sadly the 18th March ferry was cancelled

on the evening of 17th and there were no alternatives for reaching the

airport in time for the flight back to UK.

Although I have a booking for a flight on 2nd May there are now no

realistic prospects of any flights in May (the one on 2nd May is now

formally cancelled) and so I expect to stay in Spain until June at least.

==

My problem is avoidance of becoming tax resident by being in Spain

for more than 182 days in the calendar year. Normally I am meticulous

about avoiding this situation but am constrained this year.

I have ZERO income in Spain (my living costs being met by transfers

of funds from UK) but do not wish my UK income to be subject to

taxation in Spain. Is there likely to be an exemption that allows me

to avoid having to report to the Spanish tax authority as my stay in

Spain will have been extended by exceptional circumstances and

not because of any intention on my part?

 

 

Thread: Any legal questions related to Coronavirus situation in Spain?

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