Income Tax

We are residents in Spain. I do not work but my husband works off-shore for 6 months of the year (one month home, one month at work). We are unclear as to whether he should declare income tax in this country - in the UK the 183 day rule for off-shore workers applies. We have sought advice from many places here in Spain, but have been unable to ascertain a definitive answer. Also the Spanish Social Security Dept won't accept him into the system as they can't classify him. He works for a non spanish/uk company. Any advice would be gratefully received.

[Lawbird Lawyer]

Query replied privately.

I have a similar problem. I work on a 2/3 rota in UK waters therefore 243 days off/year. I have been an NT tax code in UK for 4 years and have been living in Spain during this period. My company recently changed from UK status to Singapore (although still paying salaries through the UK tax system) but are unable to advise me as to my situation now. I have thought recently about taking up Spanish residency as all my family live in Spain. I would be able to be out of Spain below the 183 day threshold. Would you please be able to advise me as to what would be best for me to do; I am very worried as I don't appear to be a resident anywhere now and this may cost me heavily.
Thanks in advance.

Originally Posted by Unregistered

I have a similar problem. I work on a 2/3 rota in UK waters therefore 243 days off/year. I have been an NT tax code in UK for 4 years and have been living in Spain during this period. My company recently changed from UK status to Singapore (although still paying salaries through the UK tax system) but are unable to advise me as to my situation now. I have thought recently about taking up Spanish residency as all my family live in Spain. I would be able to be out of Spain below the 183 day threshold. Would you please be able to advise me as to what would be best for me to do; I am very worried as I don't appear to be a resident anywhere now and this may cost me heavily.
Thanks in advance.

I forgot to mention that I rent a property in Spain; I don't own anything here.

[Lawbird Lawyer]

Originally Posted by Unregistered

I have a similar problem. I work on a 2/3 rota in UK waters therefore 243 days off/year. I have been an NT tax code in UK for 4 years and have been living in Spain during this period. My company recently changed from UK status to Singapore (although still paying salaries through the UK tax system) but are unable to advise me as to my situation now. I have thought recently about taking up Spanish residency as all my family live in Spain. I would be able to be out of Spain below the 183 day threshold. Would you please be able to advise me as to what would be best for me to do; I am very worried as I don't appear to be a resident anywhere now and this may cost me heavily.
Thanks in advance.

Dear Sir

There are two criterias on being regarded as fiscal resident in Spain:

i) You spend more than 183 days a year in Spanish territory
ii) Your center of interests are located within Spanish territory (i.e. your closest family, spouse & ids, live in Spain; your main business interests are located here)

In your case, following what you write, you would be included in the second one. You should have been declaring and paying income tax into Spain's Tax office for the last 4 years.

Any wages paid through the UK can be offset following our Double Taxation Treaty on income as you may be domiciled in the UK for tax purposes simultaneously. They are not mutually exclusive.

Yours sincerely
Raymundo Larraín Nesbitt