scampicat

We saw an accountant a few weeks ago as we were not sure about our tax situation and he was not interested in any of our income as it is taxable in the UK (Teachers' Pension and a small amount of Incapacity Benefit), he just made sure we were registered as tax resident (yes) and said we should just get a Certificate of Tax Residency as we have no tax to pay in Spain.

Mitzyboy

Same for us, but I chose the road of actually making a nil tax return

Fred James

Yes that is one of the exceptions I referred to.

Have you actually got the certificate yet?

I would favour Mitzy's approach of making a nil return. If you ask for a "borrador" they will work out your tax automatically based on the previous years data and send you the (nil) assessment in March. If you agree with it you do nothing - it saves making a nil return every year.

scampicat

The lady in the tax office was going to give us a certificate there and then, but then found the bank account we had registered with them was a non-resident's one (we have since changed it). She said to get a letter from the bank and she would update it and then give us the Certificate. We went back with the letter, but she wasn't there and the man who was said he couldn't update it and was most unhelpful, so we are going to go back again and hope the lady is there.

If all else fails we'll see the Acountant gain (only costs 40E) and he will come with us to make sure it is done.

He said all we needed to do was get theis Certificate, we did not have to do anything else.

ZoeOddJob

Yes I am aware of the double taxation treaty and as you say it does not include Gib, therefore if you are resident in Spain, any income earned in Gib must be declared in Spain and any additional tax payable in Spain. You are not however entitled to claim a refund if you have paid more tax in Gib than you would have in Spain.
Category 2 tax is only for people who own or rent property in Gib, plus other rules per your link. The OP is talking about living in Spain and working in Gib.

livit

Well the first sentance on that link as pasted below states ;

"As anyone who works in Gibraltar is already aware, employment income is taxed at source under the PAYE (Pay As You Earn) regulations, irrespective of where they live".

"As a Spanish tax resident you are generally liable to Spanish tax on your worldwide income, capital gains (as they arise) and wealth, (wherever located), meaning that your Gibraltar employment income will automatically be liable to Spanish tax".


This link does not state anything about renting/own in Gib, please read the website, its for workers in gib whilst living in Spain