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Issue:
4922
/
Categories:
Comment & Analysis
, Spain
, statutory residence test
, Residence & domicile
Mi casa es tu casa
Key points
- The coronavirus pandemic brought into existence the term ‘nomad working’ and people moving freely between the UK and Spain has become the new normal.
- Residence and domicile are defined differently in the UK and Spain and the tax authorities of both countries have increased their cooperation.
- Anyone can inadvertently become a tax resident in both countries simultaneously but this doesn’t necessarily trigger tax residency.
- Remember to accurately count the days you spend in the territory according to the country’s rules.
- Tax residency is calculated differently in both countries.
Where is home in the digital age? It’s no longer just a physical address – it’s wherever our computers are. Since the 1990s people have moved between Spain and the UK by choice more than out of necessity calling themselves expatriates rather than immigrants. The coronavirus pandemic brought into existence the buzzword ‘nomad working’. This emerging trend...
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