TAX IMPLICATIONS IN THE GOLDEN VISA
Since Law 14/2013 of September 27, 2013 was approved, which regulates the granting of visas for the acquisition of homes in Spain or for the investment of money in Spain, one of the questions we receive most frequently is whether the GOLDEN VISA has or not any implication at the level of tax residence in Spain.
The answer to this query can be found in the binding query of the Tax Agency V346 / 2015 of January 30th, the conclusion of which eliminates any doubt:
“The fact of having a residence permit granted in accordance with the provisions of the sixth additional provision of Law 14/2013, of September 27th, to support entrepreneurs and their internationalization, does not presuppose that they have tax residence in Spain , which is not acquired or lost through the granting or denial of a visa or administrative residence permit, but through compliance with the requirements established in article 9.1 of the LIRPF ”.
Therefore, regardless of whether you have the GOLDEN VISA granted, it will be considered tax residence only when:
It will be understood, in accordance with article 9 of the Personal Income Tax Law, that the taxpayer has his normal residence in Spanish territory when any of the following circumstances occurs:
- That they stay more than 183 days, during the calendar year, in the Spanish territory.
To determine this period of residence, sporadic absences will be counted, unless the taxpayer proves his tax residence in another country. In the case of countries or territories classified by regulation as tax havens, the tax administration may require proof of residence in it for 183 days in the calendar year.
Notwithstanding the foregoing, to determine the period of residence in the Spanish territory, temporary residence in Spain that is consequence of the obligations acquired in cultural or humanitarian collaboration agreements, free of charge, with the Spanish public administrations will not be counted.
Note: To delimit “sporadic absences”, we have to take into account the interpretative criteria that the Supreme Court has established on articles 8.1.a) and 9.1.a) of the Personal Income Tax Law in its Judgments of November 28, 2017 (no. 1829/2017) and March 1, 2018 (number 334/2018), in relation to the taxation of scholarship recipients from the Spanish Institute of Foreign Trade (ICEX) with stay in a foreign country to develop their own activities .
- 2. That the main focus or the base of their activities or economic interests resides in Spain, directly or indirectly.
It will be presumed, unless proven otherwise, that the taxpayer has his normall residence in Spanish territory when, in accordance with the previous criteria, his spouse is not legally separated and the minor children who depend on him normally reside in Spain.
Foreign nationals who have their normal residence in Spain due to their status as members of foreign diplomatic missions or consular offices, or that they are holders of official positions or jobs from foreign States, or that they are officials, will not be considered reciprocal taxpayers. on active duty holding an official position or job in Spain that does not have a diplomatic or consular nature, provided that, in addition, the application of specific rules derived from international treaties to which Spain is a party does not proceed.
Therefore, whether or not you are considered a resident for tax purposes will depend solely on your particular case, although it is recommended that you always keep record to prove whether or not you reside in Spain.