Key points
- The UK tax resident working remotely in Spain should avoid being classed as Spanish tax residents.
- The Spanish tax system is known for being inflexible and its tax office is less reasonable than their UK counterpart.
- Special consideration to be given to counting dates and the centre of vital interests.
- Wealth tax may apply to non-residents with assets in Spain.
- Special tax regime – the Beckham tax rule – is available for some expats employed in Spain.
- Corporation tax and VAT may be payable if a company or individual is deemed to be resident in Spain and a director or employee.
There is no doubt that Spain is still a top destination despite Brexit as attested by Boris Johnson’s last trip to Marbella. In fact going back and forward to Spain is like commuting for many.
In general expats and foreigners feel...