According to Spanish law, you are a tax resident if you spend more than 183 days a year in Spain. In a recent case, the Spanish tax office decided that a non-resident couple who were in Spain more than 183 days, even when they could not leave to the coronavirus restrictions were considered as tax residents in Spain.
The Spanish Tax Office or Hacienda as they are called are strictly applying the letter of the law without taking into account the Coronavirus restrictions or the personal circumstances of the individuals. Hacienda has not followed the guidelines set by ‘OECD’ the Organisation for Economic Co-operation and Development who in April 2020 issued a document due to the Covid-19 pandemic advising all their members not to count the days people were locked down in a country due to the coronavirus. Other countries such as Germany, the United Kingdom, and Australia have followed these recommendations but not Spain. This stance taken by Hacienda appears to be at odds with the Spanish Government’s suspension of legal obligations during the corona crisis for example extending the time limit for an ITV and allowing court cases to be postponed.
If you find yourself in this situation and receive a tax notification you need to take legal advice be prepared to appeal and go to court. You have a huge choice when it comes to legal representation. At Just Law Spanish Solicitors we have a registered tax specialist.
www.justlawsolicitors.com for all your legal needs in Spain from an NIE number, residencia to a property purchase. Native English speaking lawyers online and in-person since 1992. Join our group ‘Spanish Legal Questions by Marisa Moreno’ for verified Spanish legal information.
Marisa Moreno Senior lawyer and Consul for Denmark