Capital Gains Tax & Residency

Information and questions about the Law in Spain and Andalucia.
Free at Last
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Joined: Thu Dec 07, 2006 1:32 pm
Location: Velez-Malaga

Re: Capital Gains Tax & Residency

Postby Free at Last » Fri Apr 28, 2017 2:16 pm

peteroldracer wrote:If you have a Clave or Digital Certificate you can download and print a certificate straight away from the Tax website...


I would have much preferred to have done that, and both of us did apply for a Cl@vePIN and received the verification codes from AEAT - but the system would not accept the numero de soporte from our "residencia" certificates, and as we don't have any of the other ID documents required, we were stumped. I must investigate the digital signature process when I have more time, but there's too much going on at present.

Miro
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Location: Merseyside, formally Torremolinos

Re: Capital Gains Tax & Residency

Postby Miro » Fri Apr 28, 2017 2:27 pm

It was a few years ago now that I sold a trastero and Hacienda messed me around, refusing to issue a fiscal residency certificate despite having filed tax returns for the previous 15 years or so. The notary refused to accept my previous year's tax return, or even an up to date resumé of my years contributions; it had to be the fiscal residency certificate, or 3% retention. Fortunately, the buyer agreed to delay paying the 3% to Hacienda while I rectified the situation (argues the point) with Hacienda, and I was able to return to the notary a few weeks later with the certificate and the buyer, to get my remaining 3%.
This time, we got the certificates without any problem, but as mentioned previously, we're going the non-resident route so won't need them!

FAL: when I registered for cl@ve, the numero de soporte on our green resident certificates didn't work either - I had to dig out our old residencia cards and use the number off them. That worked. In my experience, there are so many flaws in any official Spanish government website or online system, that I have very limited confidence in using them.
Last edited by Miro on Sat Apr 29, 2017 11:21 am, edited 1 time in total.
Don't worry about what people think, they don't do it very often

"Acquiring a dog may be the only opportunity a human ever has to choose a relative," Mordecai Siegal 1935-2010.

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Wicksey
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Location: Axarquia coast

Re: Capital Gains Tax & Residency

Postby Wicksey » Sat Apr 29, 2017 11:15 am

I always thought it was the Notary that dealt with the tax side of things and didn't realise that the buyer could be involved in the 3%. I can see how complicated it is for you Miro .... hope it all works out OK!

Miro
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Posts: 3306
Joined: Tue Feb 27, 2007 8:20 pm
Location: Merseyside, formally Torremolinos

Re: Capital Gains Tax & Residency

Postby Miro » Sat Apr 29, 2017 11:32 am

The notary only advises on the legalities, he doesn't get directly involved in tax matters. We used to think the same, until we realised that our local notary office just happens to have a gestoría / asesoría department as a side line. When we signed once at a notary in Málaga, we didn't understand at first why, when we asked where we go to deal with the tax business, they told us, up to you! That notary had no gestor section, and we had to go find one ourselves to deal with paying the various taxes etc.
Paying the 3% retention to Hacienda is the buyer's responsibility, but presumably most notaries have a gestor section that will happily do everything, or the buyer has their own lawyer / gestor who submits it on their behalf. The notary will tell the buyer they have to pay it (if specified in the compra/venta), but won't actually make sure they do.
Don't worry about what people think, they don't do it very often

"Acquiring a dog may be the only opportunity a human ever has to choose a relative," Mordecai Siegal 1935-2010.


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