Reporting claim of non-residence
Apr 25th 2016 | 7:56 pm
#1
Thread Starter
BE Enthusiast
Joined: Feb 2008
Posts: 542
Reporting claim of non-residence
The topic of the "183 day limit" before becoming liability for tax in Spain on one's worldwide income, comes up on the forum from time to time. I would like to ask two questions related to this please.
Background:
After I became non-resident in the UK (but continued to complete a UK Self Assessment tax return), there was a box asking how many days I had spent in the UK during the tax year. Clearly, this information was asked for to ensure I had not overstayed the number of days associated with non-residence.
Just underneath was a box asking how many of these days were as a result of "exceptional circumstances" (ill health for example). This reflected the flexibility given to non-residents; that they could in an emergency, remain in the UK beyond the time limit without being deemed a resident.
Questions:
Perhaps someone familiar with non-residents' interaction with the Spanish tax authorities could answer the following questions:
Many thanks.
Background:
After I became non-resident in the UK (but continued to complete a UK Self Assessment tax return), there was a box asking how many days I had spent in the UK during the tax year. Clearly, this information was asked for to ensure I had not overstayed the number of days associated with non-residence.
Just underneath was a box asking how many of these days were as a result of "exceptional circumstances" (ill health for example). This reflected the flexibility given to non-residents; that they could in an emergency, remain in the UK beyond the time limit without being deemed a resident.
Questions:
Perhaps someone familiar with non-residents' interaction with the Spanish tax authorities could answer the following questions:
- Do non-residents have to notify the Spanish tax authorities annually of the number of days that have been spent in Spain in that year? I presume they do.
- Is any allowance made for "exceptional circumstances", so that if a non-resident were to fall ill while in Spain, they would be given some leeway on the 183 day limit?
Many thanks.
Apr 25th 2016 | 8:36 pm
#2
Retired and loving it!
Joined: Sep 2007
Posts: 5,211
From: Ontinyent - Valencia region (campo)
Re: Reporting claim of non-residence
The topic of the "183 day limit" before becoming liability for tax in Spain on one's worldwide income, comes up on the forum from time to time. I would like to ask two questions related to this please.
Background:
After I became non-resident in the UK (but continued to complete a UK Self Assessment tax return), there was a box asking how many days I had spent in the UK during the tax year. Clearly, this information was asked for to ensure I had not overstayed the number of days associated with non-residence.
Just underneath was a box asking how many of these days were as a result of "exceptional circumstances" (ill health for example). This reflected the flexibility given to non-residents; that they could in an emergency, remain in the UK beyond the time limit without being deemed a resident.
Questions:
Perhaps someone familiar with non-residents' interaction with the Spanish tax authorities could answer the following questions:
Many thanks.
Background:
After I became non-resident in the UK (but continued to complete a UK Self Assessment tax return), there was a box asking how many days I had spent in the UK during the tax year. Clearly, this information was asked for to ensure I had not overstayed the number of days associated with non-residence.
Just underneath was a box asking how many of these days were as a result of "exceptional circumstances" (ill health for example). This reflected the flexibility given to non-residents; that they could in an emergency, remain in the UK beyond the time limit without being deemed a resident.
Questions:
Perhaps someone familiar with non-residents' interaction with the Spanish tax authorities could answer the following questions:
- Do non-residents have to notify the Spanish tax authorities annually of the number of days that have been spent in Spain in that year? I presume they do.
- Is any allowance made for "exceptional circumstances", so that if a non-resident were to fall ill while in Spain, they would be given some leeway on the 183 day limit?
Many thanks.
The answer to your questions is No and Yes.
They don't ask that the number of days be reported. But, if they investigate, it is up to you to prove that you're not resident.
A friends father became ill whilst on holiday here. He exceeded this limit but the issue never came to the attention of hacienda so there was never a problem. I would like to think that if it had come to their attention, then common sense would prevail.
Apr 26th 2016 | 6:54 am
#3
Thread Starter
BE Enthusiast
Joined: Feb 2008
Posts: 542
Re: Reporting claim of non-residence
They don't ask that the number of days be reported. But, if they investigate, it is up to you to prove that you're not resident.
A friends father became ill whilst on holiday here. He exceeded this limit but the issue never came to the attention of hacienda so there was never a problem. I would like to think that if it had come to their attention, then common sense would prevail.
A friends father became ill whilst on holiday here. He exceeded this limit but the issue never came to the attention of hacienda so there was never a problem. I would like to think that if it had come to their attention, then common sense would prevail.
