Hi

My family and I lived in Spain for 11 years until June 2020, when we were forced to return to the UK due to Covid-related employment issues.

We have the green NIE, which states that we are "residentes permanentes". My question is, should we be in a position to return to live in Spain in, say, 5 years (or 10 or whatever), are we allowed to do so?

Also, can we (or should we) apply for the new TIE even though we're not in Spain now?

Holders of permanent residency status can be away from Spain for up to 5 years before they lose their residency rights. There is no requirement to change your current green form for a TIE but next time you come to Spain it makes sense to change the old form for the new card.

Thank you, Fred.

There is no such thing as green NIE. What you have is green residency certificate, either A4 size sheet or credit-card sized cardboard. It has your NIE on it but it basically is a proof of your resident status, in your case permanent. It used to be the case that you lost your residency after being away for 2 years, but all permanent residency held by British citizens has been upgraded to that under the withdrawal agreement, which allows you to be away for up to 5 years.

As a matter of interest, if I or my daughter arrived in Spain in 6 years, got a job, rented a house, and resumed normal life in Spain, are the authorities likely to realise that we've been away for more than 5 years? If you have the permanent residency card, I can't really see how you could be caught out. Am I wrong?

They would know immediately by the stamps (or lack of them) on your passport or from the digital controls to be introduced soon.

It would also be your responsibility to prove that you had not been away too long.

OK, thanks. I'm asking simply because I never wanted to leave Spain, and would love to go back, but I'm not sure I'll be able to sort it within 5 years ... Anyway, that's my problem.

In France, if you want to take advantage of your protected status under the Withdrawal Agreement you need to apply before the end of June. I know Spain is different - is there any specific action you have to take by a certain deadline?

I'm not sure that the 5 year absence rule means you can leave, resume fiscal residency in UK (as you will after 183 days), and then expect to come back as if nothing had happened.

Absenting yourself for any extended period will not negate your obligation to submit tax returns in Spain.

If you read the Withdrawal Agreement, and also the FAQs on the EU website, I think it's pretty clear that that is exactly what it means.
"The Withdrawal Agreement does not require physical presence in the host state at the end of the transition period – temporary absences that do not affect the right of residence and longer absences that do not affect the right of permanent residence are accepted."
https://ec.europa.eu/info/european-u...zens-rights_en

and in the FAQs
"As a British citizen, I acquired the right of permanent residence in Finland under EU free movement laws in 2010. I left Finland in March 2017 to study in Greece. Do I have to return to Finland before the end of the transition period in order not to lose my rights there?
No. As you had permanent residence in Finland before your departure, you will be covered by the Withdrawal Agreement if you return within five years of your departure (so before March 2022). However, you may have to apply for a new permanent residence status under the Withdrawal Agreement in Finland. Such an application should be done at the latest by 30 June 2021 (6 months after the end of the transition period). See section 7 on administrative procedures below"
https://ec.europa.eu/commission/site...ights_en_0.pdf

If you do leave Spain and become tax resident in the UK you can advise AEAT that you are no longer tax resident in Spain, so you will not be obliged to submit tax declarations until you return.

Tax residency and physical residency are two very different things. It is perfectly possible to be a physical resident in Spain and not be tax resident.

But:

I don't know if every country requires you to do this. I know France does, and its deadline is also 30 June. I think some countries have different deadlines.
I'm currently neither fiscally resident nor physically resident in France so I'm hoping I have got the right end of the stick on this and my rights are indeed protected

Actually you can live in UK as tax resident for 5 years with no Spanish tax liability other than non-resident tax on Spanish assets. When you return you simply resume your Spanish tax requirements.