Search found 6 matches

by cerro
Wed Jul 15, 2020 2:15 pm
Forum: General
Topic: Tax residency certificate
Replies: 4
Views: 1427

Tax residency certificate

How to obtain ?
by cerro
Thu May 14, 2020 3:31 pm
Forum: You & the Law in Spain
Topic: UK rental Income- Depreciation deduction
Replies: 10
Views: 5319

Re: UK rental Income- Depreciation deduction

I wish to claim the 3% annual depreciation against rental profit from two flats purchased over 20 years ago in the UK [they were not new] in order to complete my tax returns as a Spanish resident. The 3% depreciation is based on the value of the buildings excluding the value of the land. I have no i...
by cerro
Fri Mar 08, 2013 6:12 pm
Forum: You & the Law in Spain
Topic: dual residence and fiscal residency
Replies: 18
Views: 12244

Re: dual residence and fiscal residency

Hello Martin.So did the Spanish tax authorities accept your claim of being UK tax resident even though, I presume, you spend more than 183 days in Spain ? I don't understand why you need to pay wealth tax if you are fiscally resident in UK, or is it just wealth tax on your Spanish assets ? I am beco...
by cerro
Fri Mar 08, 2013 9:03 am
Forum: You & the Law in Spain
Topic: dual residence and fiscal residency
Replies: 18
Views: 12244

Re: dual residence and fiscal residency

Thank you Sid. From my understanding of your last reply if I continue to spend >90 days in UK and >183 days in Spain, and despite being considered UK tax resident after applying the 1975 UK/Spain Double Taxation Convention tie breakers, the Spanish tax authorities might still consider me to be tax r...
by cerro
Thu Mar 07, 2013 10:21 pm
Forum: You & the Law in Spain
Topic: dual residence and fiscal residency
Replies: 18
Views: 12244

Re: dual residence and fiscal residency

Yes, you will be deemed to be tax resident in the UK under the terms of the tax treaty. You do not register for tax residency as such but if you spend more than 90 consecutive days in Spain then you have to register on the register of EU foreigners. This has nothing to do with your tax residency. T...
by cerro
Thu Mar 07, 2013 6:27 pm
Forum: You & the Law in Spain
Topic: dual residence and fiscal residency
Replies: 18
Views: 12244

dual residence and fiscal residency

I am dual resident in UK [more than 90 days per year for last few years] and in Spain [more than 183 days per year]. According to my understanding of the UK/Spain Double Taxation Convention 1975, Article 4, I am fiscally resident in UK on account of having available accommodation in both countries a...