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Tax Residency

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Old Aug 19th 2025 | 5:09 am
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Default Tax Residency

I left Spain on 23 June. I am not returning and have a certificate of residency from HMRC dated 23 June. I am not separated from my wife but have lived apart for 9 years. Our son who is 19 lives with me in UK. Now my Spanish lawyer says I have to return my TIE and do the Modelo 30 but have to come to Spain to do this. Is this correct. Surely if the rule is if you are 183 days in Spain you are automatically a tax resident even if you aren't registered as a resident then the oppositeyst be true: if you leave before 183 days and your centre of financial interest is not in Spain then you aren't a tax resident irrespective of whether you have handed back TIE or done modelo30. Also why can't I just get the lawyer to do the Modelo 30?
 
Old Aug 19th 2025 | 7:23 pm
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Default Re: Tax Residency

You don't have to return your TIE immediately because you are allowed a period of absence from Spain before losing WA rights. I'm not going to say exactly how long because I've forgotten and I think it varies between temporary and permanent residency.
 
Old Aug 19th 2025 | 7:59 pm
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Default Re: Tax Residency

Originally Posted by DLC
You don't have to return your TIE immediately because you are allowed a period of absence from Spain before losing WA rights. I'm not going to say exactly how long because I've forgotten and I think it varies between temporary and permanent residency.
This certainly what lots of forums suggest with some people saying that there is no document that you use to deregister other than the Modelo 30 which is to say you are no longer a resident. I am just trying to limit my return in September to less than 10 days in which I intend to signy divorce papers and return to UK to stay below 183 days. I don't want to be trying to get an appointment with police as it could take too long. Just want to send the Modelo 30
 
Old Aug 19th 2025 | 8:03 pm
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Default Re: Tax Residency

Originally Posted by DLC
You don't have to return your TIE immediately because you are allowed a period of absence from Spain before losing WA rights. I'm not going to say exactly how long because I've forgotten and I think it varies between temporary and permanent residency.
I think it's 2 years permanent TIE and 6 months Temporary TIE.?
This link shows how you can submit the Modelo 30 by either post or electronically with your electronic signature. Doing that with change of address then at least they know you are no longer living in Spain How you return your TIE after the 2 year period ? I do know someone who was resident in Spain with the green card they returned to UK around 12 years ago and never handed back the green card, they have not had any consequences. Would have been easier to do it before you left if you knew you would not return but that options passed now. The TIE will naturally expire at date shown anyway .
https://sede.agenciatributaria.gob.e...-internet.html

Last edited by bobd22; Aug 19th 2025 at 8:06 pm.
 
Old Aug 19th 2025 | 8:09 pm
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Default Re: Tax Residency

Originally Posted by bobd22
I think it's 2 years permanent TIE and 6 months Temporary TIE.?
This link shows how you can submit the Modelo 30 by either post or electronically with your electronic signature. Doing that with change of address then at least they know you are no longer living in Spain How you return your TIE after the 2 year period ? I do know someone who was resident in Spain with the green card they returned to UK around 12 years ago and never handed back the green card, they have not had any consequences. Would have been easier to do it before you left if you knew you would not return but that options passed now.
https://sede.agenciatributaria.gob.e...-internet.html
I was waiting to sign my documents for divorce and transfer of apartment to wife. This was drafted as me as a resident. However the notary appointment was cancelled and a new one wasn't until I had booked to fly to UK . The lawyer told me to wait until September asany offices official are closed. I can only deregister after the divorce. Hence why I need to go back but don't want to stay on to deal with deregistering if it means having to get appointments etc at police station. If I can do all of it in UK would be great
 
Old Aug 19th 2025 | 9:17 pm
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Default Re: Tax Residency

Since your advice to others regarding TIE and tax matters is always to use a lawyer or gestor as they have the expertise to deal with them, it seems strange that you're now asking us for advice as you don't like/believe what your lawyer has told you.
 
Old Aug 19th 2025 | 9:26 pm
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Default Re: Tax Residency

Originally Posted by Lynn R
Since your advice to others regarding TIE and tax matters is always to use a lawyer or gestor as they have the expertise to deal with them, it seems strange that you're now asking us for advice as you don't like/believe what your lawyer has told you.
Thanks. It is because my lawyer seems rather vague about what to do. She said I need to hand back the TIE to police but I can't find any document or trámite which corresponds with that to book a vita previa which is required to enter the office. I know that I can deregister from Padrón and do the Modelo 30 but I can't find out where or how you handback a TIE card and which Modelo is to be used.
 
Old Aug 19th 2025 | 11:21 pm
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Default Re: Tax Residency

To return your TIE (Tarjeta de Identidad de Extranjero) when leaving Spain permanently, you'll need to deregister from the "padrón" at your local town hall and then surrender the TIE card at the National Police Station or the Immigration office that issued it.

Here's a more detailed breakdown:
  1. 1. Deregister from the Padrón:
    You'll need to inform your local town hall that you are leaving Spain. This is done by deregistering from the "padrón," which is the local census. You may need to make an appointment for this process.
  2. 2. Inform Immigration:
    You also need to inform the Spanish Immigration office of your departure and the cancellation of your visa or residency permit. This may involve submitting a letter declaring your non-residency.
  3. 3. Hand in your TIE card:
    After deregistering and informing immigration, you'll need to hand in your TIE card. This should be done at the National Police Station or the Immigration office that initially issued it.
  4. 4. Bring necessary documents:
    You will likely need to bring your passport and the TIE card itself to the police station or immigration office.
  5. 5. Receive confirmation:
    The authorities will confirm the deregistration and surrender of the card in their system and provide you with a stamped copy of the deregistration form as proof.
I found this on a very quick search, and almost all of the websites in that search list the same set of instructions.
It appears that you personally have to hand it back. Not a surprise really, seeing as it was you who had to collect it and prove (using your fingerprints). So a return the same way would not be a surprise.

Last edited by Barriej; Aug 19th 2025 at 11:23 pm.
 
Old Aug 19th 2025 | 11:43 pm
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Default Re: Tax Residency

Originally Posted by Barriej
To return your TIE (Tarjeta de Identidad de Extranjero) when leaving Spain permanently, you'll need to deregister from the "padrón" at your local town hall and then surrender the TIE card at the National Police Station or the Immigration office that issued it.

Here's a more detailed breakdown:
  1. 1. Deregister from the Padrón:
    You'll need to inform your local town hall that you are leaving Spain. This is done by deregistering from the "padrón," which is the local census. You may need to make an appointment for this process.
  2. 2. Inform Immigration:
    You also need to inform the Spanish Immigration office of your departure and the cancellation of your visa or residency permit. This may involve submitting a letter declaring your non-residency.
  3. 3. Hand in your TIE card:
    After deregistering and informing immigration, you'll need to hand in your TIE card. This should be done at the National Police Station or the Immigration office that initially issued it.
  4. 4. Bring necessary documents:
    You will likely need to bring your passport and the TIE card itself to the police station or immigration office.
  5. 5. Receive confirmation:
    The authorities will confirm the deregistration and surrender of the card in their system and provide you with a stamped copy of the deregistration form as proof.
I found this on a very quick search, and almost all of the websites in that search list the same set of instructions.
It appears that you personally have to hand it back. Not a surprise really, seeing as it was you who had to collect it and prove (using your fingerprints). So a return the same way would not be a surprise.

Thanks but that is the link my lawyer sent from the sede site and I understand that. However the government site on residency says 183 days and centre of financial interest are the two basic factors required to establish residency. The Padrón, hand back card mod 30 etc simplym akes it easier for the hacienda to confirm you are no longer a resident. That is- as long as you can show you were not in Spain 183 and have a certificate of tax residency elsewhere you can't be a tax resident. ( So not signing off padrón, or not handing back TIE doesn't make you a tax resident). However what I want to know is the details- what Modelo do I need to take for returning TIE if I need to actually get a vita previa? My lawyer didn't know when I asked- which makes me think is it actually necessary? If I can prove I left at 174 days and have a certificate from HMRC according to the Spanish site I am not a tax resident. But if someone knows what Modelo you use of you have to return it - that would be 👍
 
Old Aug 20th 2025 | 12:24 am
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Default Re: Tax Residency

Originally Posted by 1sexsmith
Thanks but that is the link my lawyer sent from the sede site and I understand that. However the government site on residency says 183 days and centre of financial interest are the two basic factors required to establish residency. The Padrón, hand back card mod 30 etc simplym akes it easier for the hacienda to confirm you are no longer a resident. That is- as long as you can show you were not in Spain 183 and have a certificate of tax residency elsewhere you can't be a tax resident. ( So not signing off padrón, or not handing back TIE doesn't make you a tax resident). However what I want to know is the details- what Modelo do I need to take for returning TIE if I need to actually get a vita previa? My lawyer didn't know when I asked- which makes me think is it actually necessary? If I can prove I left at 174 days and have a certificate from HMRC according to the Spanish site I am not a tax resident. But if someone knows what Modelo you use of you have to return it - that would be 👍
There is no form, you just have to request an appointment or get your gestor to get you one.
If there were one, I am assuming here the thirty or so websites I quickly scanned would have mentioned it. All of them simply say you go to the office that you collected it from originally and they will give you proof of submission.

Why not use this form and ask??
This comes up when I looked for procedures for foreigners.

https://sede.administracionespublica.../ExtranjeriaCG
 
Old Aug 20th 2025 | 12:44 am
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Default Re: Tax Residency

Originally Posted by 1sexsmith
I was waiting to sign my documents for divorce and transfer of apartment to wife. This was drafted as me as a resident. However the notary appointment was cancelled and a new one wasn't until I had booked to fly to UK . The lawyer told me to wait until September asany offices official are closed. I can only deregister after the divorce. Hence why I need to go back but don't want to stay on to deal with deregistering if it means having to get appointments etc at police station. If I can do all of it in UK would be great
The link I added says you can submit the Modelo 30 by printing off the form as pdf and completing or online with an electronic signature. As for the TIE card assuming it's permanent you will probably only have 5 years until it expires anyway so maybe just let it expire . I can though say that I have once handed back residency in Spain as I took residency on the old green card system and my situation changed and I had to return to live in uk. For peace of mind and to prevent possible tax issues I handed it back at same police station that issued it. I'm sure the form was the ex 23 with the reason for submitting was otro to cancel residency? It was a case of completing the form, getting appointment handing over the card which they cut up in front of me and that was it. I'm sure same will apply for TIE if you don't want to just let it expire but I did have to attend in person. 3 years later situation had changed for me again and I returned to Spain and simply obtained residency again as normal.

Last edited by bobd22; Aug 20th 2025 at 12:50 am.
 
Old Aug 20th 2025 | 5:16 am
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Default Re: Tax Residency

The TIE has an expiry date, no? And doesn't any non-EU national automatically get kicked off the padron after a set amount of time?
 
Old Aug 21st 2025 | 6:44 am
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Default Re: Tax Residency

TIEs do expire but of itself expiry does not cancel your residential status.

I'm sure there will be a law governing it but in practice whether you get struck off a padron after a certain time can be down to individual town halls
 
Old Aug 21st 2025 | 6:52 am
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Default Re: Tax Residency

That was my reasoning when i cancelled my residency and formally handed it in. Simple procedure when in Spain. Maybe OP could contact the consulate in UK for official advice on how to resolve this?
 
Old Aug 21st 2025 | 6:12 pm
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Default Re: Tax Residency

You can do Modelo 30 online with a Certificado digital or Clave Móvil.

For returning your TIE this source says the same form you used to apply in the first place - EX23, tick Otros, give Baja por cese as the reason. So this seems to the procedure to use as it matches bobd22 above and Baja por cese is an option itself on form EX18 used by EU citizens.

But once the TIE is handed in it may be difficult to prove you were a beneficiary of the withdrawal agreement... maybe a notarized copy of the TIE would be enough?

Last edited by DLC; Aug 21st 2025 at 6:15 pm.
 


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