How to obtain ?

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...

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...

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...

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...

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...