When do I classify as a Tax Resident?
In those cases where the individual stays outside of their home country for more than 183 days per calendar year, they will fall under the requirements that determine fiscal residence in Spain – it is irrelevant the reasoning for the stay (whether it be due to Covid-19’s confinements and not being able to travel or other reasonings).
Has this been confirmed by Tax Office?
There has already been an official announcement made by the Tax Agency on this matter and the department determined that a person is to be considered a tax resident in Spain (binding agreement of the Tax Office dates June 17, 2020 — CV 1983/2020).
Is there any way to avoid it?
Although the conclusion on tax residence in Spain for the aforementioned reasons will foreseeably activate the “tiebreaker” rules contained therein for cases of double residence, deciding the “sole” tax residence in favor of the country where that person has the “ permanent housing at your disposal ”or where you maintain closer personal and economic relationships.
We will recommend you to contact your asesoria / lawyer / gestor to check out this matter before is too late.
More information here.
These new times and their unpredictable events and diseases throw us into new situations never seen before, which have to be solved, also in the tax field, with a pragmatic character and integrative interpretations to be able to adapt them to the regulations currently in force, clearly dictated to regulate cases far from those that concern us today (and worry us).