Let’s talk about Spanish taxes for expats: rates, deadlines, reporting, allowances you can use, and most importantly, the difference between being resident and non-resident.
Spain tax residents and non-residents
If you live in Spain for less than six months (183 days) in a calendar year, you are classed as a non-resident.
In this case, you will only pay taxes on income earned in Spain. For example, you will be taxed in Spain if you have a property in Spain that you rent out, a savings account, or any other assets that earn you income.
Your Spanish income will be taxed at flat rates with no allowances or deductions. The rates are 24%, or 19%, if you are a citizen of an EU/EEA state.
Non-residents with a property in Spain must submit a tax return and pay a property tax for non-residents. This is what’s known as imputed income tax on your property.
In addition, non-residents must pay local Spanish property taxes regardless of whether they rent it out or not.
Tax residency in Spain: why you need it
If you come from a country that practices resident-based taxation, to make sure you don’t pay income taxes in both your country of citizenship and Spain when you live in Spain, you have to acquire a non-resident status in your home country.
The process depends on the rules set out by your home country, so it’s best to research them beforehand and make sure you fully comply.
US citizens
The USA taxes its citizens regardless of where in the world they reside. It is advisable to consult a tax professional who can help you with your tax affairs in both Spain and the USA.
UK citizens
It’s not always straightforward to become UK non-resident for tax purposes. In some cases, acquiring non-resident status can take up to three years.
During this time, you might be granted conditional non-resident status by HMRC, and if, in the end, you qualify, the full status will be granted retrospectively.
In simple terms, it means that you need to persuade HMRC that you have truly become a resident of Spain and, therefore, are obliged to pay taxes in Spain.
Residency status is based on the number of days you spend in the UK in the tax year (6 April to 5 April the following year).
You’re automatically classed as resident if you spend more than 183 days in the UK in the tax year or if your only home is in the UK and you spend at least 30 days there during the tax year.
You’re automatically classed as non-resident if you spend fewer than 16 days in the UK in the tax year (or 46 days if you haven’t been classed as a UK resident for the 3 previous tax years).
If you fall in between, which might easily be the case in your first year of establishing your life abroad, then HMRC might decide to look into your circumstances to define your residency status.
This means you will have to prove that your intention to retire abroad and take up residence in another country is genuine.
Read “Guidance note: Statutory Residence Test (SRT)” to help you understand how residency is established by HMRC.
The examples given in the note clearly demonstrate what information helps HMRC to establish your residency status if you don’t meet the conditions for automatic qualification.
The fact that you had informed HMRC about your move abroad before you left the UK is just a first step. In case HMRC doubts your tax residency, you need to officially become a tax resident in Spain.
Becoming a tax resident in Spain
You are considered a tax resident in Spain if you stay in the country for more than 183 days a year. To confirm this, you can apply for a Certificate of Tax Residency in Spain.
A Certificate of Tax Residency in Spain (Certificado de Residencia Fiscal en Espana) is a crucial document when it comes to some very important issues:
- Proving to your country of citizenship tax authorities that you’re now a Spanish tax resident and, therefore, don’t have to pay taxes anymore in your country of citizenship,
- Proving your residency if/when you sell your Spanish home to avoid having 3% of the sale price retained,
- Proving your residence to avoid complications if there’s an inheritance claim,
- Proving your residence to minimize your inheritance tax.
A Certificate of Tax Residency in Spain is the only document that can help you resolve all the issues above, so it’s well worth applying for.
It is issued by the tax office (Agencia Tributaria or Hacienda). You can apply for one only after you have submitted and paid (if applicable) your first personal income tax return in Spain.
For the sole purpose of obtaining your tax residency certificate, it’s advisable to submit your tax return even if you are below the tax threshold. It’s quite difficult to obtain a Certificate of Tax Residency in Spain otherwise.
Spanish taxes
In general, taxes in Spain aren’t easy to understand. This is made worse by the fact that the Spanish government changes tax rules pretty often.
So, keeping up to date with Spanish taxation can be challenging, particularly if you are an expat and have multiple income streams and assets abroad.
Hence, the most important advice is to consult a tax specialist.
Spanish tax year and reporting deadlines
The Spanish tax year runs from 1 January to 31 December.
As a tax resident of Spain, you are required to complete a resident tax declaration (your personal income tax declaration) every year.
However, it’s not as simple as that. Depending on your income streams and your own occupation status (whether you are a pensioner, a sole trader, self-employed, or a company owner), there are different reporting requirements and deadlines.
There are also various options for how you file your declarations: in most cases, you can do it online, over the phone, or in a traditional way – filling out paper forms.
The easiest way to make sure you do everything correctly is to delegate all the work to a professional accountant. Or, at the very least, get professional advice on how to DIY tax reports correctly.
Remember that failure to comply can result in hefty fines and penalties, so it’s best to try to keep your taxes in order.
Declaring offshore assets to the Spanish Tax Authorities
If you have assets worth more than €50,000 anywhere in the world (for example, your house in the UK), you have to report them to the Spanish Tax Authorities.
You do this using something called the 720 Asset Declaration Form. It is used by residents of Spain to record their assets in other countries.
The authorities do not collect any tax from the form directly, and they claim it’s for informational purposes only and to help them prevent tax fraud.
The deadline for filing is the 31st of March. You only have to submit the 720 form once; however, if your circumstances change, you will have to do it again.
What you have to declare on the 720 form
Well, basically everything you have outside Spain in excess of €50,000, including:
- Assets held in any bank accounts with a total balance over €50,000
- Shares, bonds, life insurance policies, pension plans, annuities, etc. with a total value over €50,000
- Business premises or/and property with a purchase value over €50,000
If your circumstances change, you will have to file the 720 form again. It’s worth keeping in mind that the value of your assets fluctuates depending on exchange rates, and this may make a considerable difference to how much your offshore assets are worth.
Fines and penalties for non-reporting
When the 720 asset declaration form was first introduced, not many expats appreciated the seriousness of Spanish Authorities.
However, the heavy fines and penalties for non-reporting, late reporting, and misinformation are now bringing it home. The submitted forms are investigated and in some cases in great detail.
It’s better to submit your 720 late than not do it at all. The fines for late submission aren’t as extortionate as the penalties for being found out.
So, if you have become a Spanish resident and it’s your first year, or if there’s a change in the value of your offshore assets, you must file the 720 form between 1st January and 31st March of the same year.
Thus, you will ensure that you never get a letter from the Spanish Tax Authorities concerning your 720 declaration form.
How much tax will I have to pay in Spain?
Spain has tax thresholds according to which residents pay income tax:
Spain income tax rates and allowances
The general income tax rates are made up of the state tax rates and the regional tax rates. Regional rates are set independently by each particular Spanish Autonomous Community, so they vary a little across regions.
State income tax bands (without regional adjustments):
Personal tax allowance €5,550
| Income | Tax rates |
| €5,550 – €12,450 | 19.0% |
| €12,450 – €20,200 | 24.0% |
| €20,200 – €35,200 | 30.0% |
| €35,200 – €60,000 | 37.0% |
| €60,000 – €300,000 | 45.0% |
| €300,000 and over | 47% |
Pensioner allowances
65 years and over – €6,700
75 years and over – €8,100
Capital gains and dividends tax rates
Dividends up to €1,500 are tax-free
€0 – €6,000 – 19%
€6,000 – €50,000 – 21%
Greater than €50,000 – 23%
Child allowance
For families with children, the following child allowance applies if a child/children are under 25, living with the parents, and have an income under €8,000:
First child – €2,400
Second child – €2,700
Third child – €4,000
Fourth and additional children – €4,500
Additional for a child under 3 – €2,800
Non-resident taxpayer regime in Spain (Beckham Law)
Spain does not offer expats special tax treatments apart from one exception, which benefits highly-skilled workers employed by companies in Spain, or foreigners moving to Spain with a Digital Nomad Visa.
The exception is often known as ‘Beckham’s Law’, referring to the British football player David Beckham, who moved to Spain to play for Real Madrid and took advantage of this law.
Under this law, the tax rate is capped at 24% instead of the standard 43% for up to six years for qualified individuals.
The following are the eligibility criteria for ‘Beckham’s Law’:
- Expatriates must have not been tax-resident in Spain for the 10 years prior to moving to the country.
- They must primarily live in Spain, spending more than 183 days in the country each calendar year.
- Their income can’t come from dividends, interest or royalties.
Note: This law changed in 2010 to exclude professional footballers and other athletes, so if you’re planning to become the next Beckham, this won’t apply!
The possible types of work defined under the SETR (Special Tax Regime) in Spain:
- New Spanish employment:
- Starting a new employment relationship with a registered Spanish entity.
- Relocation to a Spanish branch of your non-Spanish company:
- Moving to Spain while maintaining your original employment relationship from another country.
- Remote worker for a foreign company (new 2023):
- Working remotely for a foreign employer while residing in Spain.
- Becoming a director of a Spanish company:
- Relocating to Spain due to acquiring the position of director in a Spanish company.
- Starting an entrepreneurial activity (new 2023):
- Engaging in entrepreneurial activities deemed of special economic interest, subject to certain conditions.
- Highly qualified professional freelancer for a startup (new 2023):
- Freelancing as a highly qualified professional, providing services to emerging companies.
Wealth tax in Spain
If your wealth is over €700,000, you will be liable for a wealth tax of 0.2–2.5% on net assets. Residents pay tax on worldwide assets, while non-residents pay tax on their Spanish assets only.
Spanish local council tax
IBI (Impuesto Sobre Bienes Inmuebles) is a council tax in Spain. It is collected annually by your town hall to pay for local services.
The tax is calculated based on the rateable value of your property (the valor catastral), which takes into consideration the size, condition, location, title, lease details, cost of improvements, and construction cost of the property.
The tax rates vary a lot depending on your location and can be between 0.4% and 1.17%.
It is important to pay IBI on time. If you miss a year, then this might not be chased up immediately, but a record will be held against your property. It might cause trouble later when you want to sell or bequeath it.
Spanish succession tax and inheritance
If you live in Spain, your or your family’s succession tax depends on where in Spain you reside. Regional inheritance rules – where they exist – are almost always more beneficial than the state rules.
In some regions, there’s a 99% succession tax relief and substantial exemptions for spouses and descendants. However, the local taxes apply only to habitual residents who have lived in the area for five years or more. Otherwise, the state rules apply.
Under the state rules, an inheriting spouse, for example, can have an allowance of just €15,956 before paying tax.
Children or grandchildren under the age of 21 would receive an additional tax-free allowance based on their age.
Any inheritance above the allowance amount for the relevant heir would then be taxed, starting from 7.65% up to 34%.
The actual tax rates also depend on the relationship between donor and beneficiary.
The calculations are complex and vary according to the circumstances and exact habitual residence of the deceased and the heirs, so taking legal advice is recommended.
UK taxes that Spain residents might be liable for
If you have any assets in the UK, savings, or any income (a rental income, for example), you will still be liable for UK tax on those even when you become non-resident for tax.
In many cases, it’s worth hiring a UK-based accountant to deal with all your UK tax liabilities. This way, you don’t need to worry about deadlines and HMRC queries.
UK inheritance tax
Even if you are living outside of the UK, you will still pay inheritance tax in the UK if you are deemed to be of a UK domicile status.
If your estate is valued over £325,000, it will be taxed at either 40 percent, or 36 percent (if a certain amount is willed to the charity), on everything over this amount.
Since 2007, this threshold has increased to £650,000 for married couples and civil partners, but only if the spouses/partners will their share to each other after they die.
If you wish to protect your UK estate (which you probably would if it’s valued at over £325,000), changing your domicile is not an easy option.
The best way is to seek professional advice. With careful planning and independent advice, it is possible to legally avoid a significant amount of inheritance tax in the UK.
Cross-border estate planning is a complex process and requires professional advice. If you are concerned about your Spanish and UK estate and want to protect family assets, seek independent advice.
If you are retiring to Spain from the UK, read our ‘UK Pensions And Tax In Spain‘ guide to understand your pension options and how you can reduce taxes on your retirement income in Spain.
You might find useful:
- Living In Spain As An Expat – the ultimate relocation guide full of practical information and tips on moving to Spain from the pros and cons to visas and residency, to the cost of living, healthcare, banking and more.
- Best Places To Live In Spain – the best and most popular expat locations in Spain.
- Living In Spain After Brexit – Q&A for UK citizens moving to Spain.
- Haven’t found what you were looking for? Contact us or comment below with your question and we’ll do our best to help.
26 comments
Richard Osmond
Hi, I’m thinking of buying a buy to let in Spain and trying to work out the taxes due on a €250000 property I have my eye on. As taxes are all based on the cadastral value of the property it’s almost impossible to get an idea of how much tax would be due before you buy a property as the cadastral value is hard to obtain unless you own the property. Roughly speaking how much is the cadastral value typically when compared to the market value? Is it 50% 75% 90% etc? This would give me a rough idea of how much tax would be due (IBI and non resident tax) and therefore whether it would be a good investment or not.
Many Thanks
Richard
Maria de Castro
The cadastral value of a property in Spain, determined by local authorities, is often lower than its market value and varies based on factors such as location and property type. It can range from around 50% to 75% or higher of the market value, depending on various considerations.
The fiscal value of a property in Spain is primarily determined through its “cadastral value,” assessed by local authorities based on factors like location, size, and local market values. Taxes, such as Property Tax (IBI) and non-resident taxes, are then calculated using this cadastral value, with adjustments based on specific coefficients and tax rates. We can help you obtain both the cadastral value and the tax value of any property in Spain.
Russell Berman
Hello Maria
We are a Franco-American retired couple recently settled in Barcelona.
We are seeking a spanish tax advisor/ gestor for our expat spanish tax filings. If you could recommend a local list we would be most interested.
Thank you cheers.
Russell
Maria
if you are a non-resident in Spain and you own property there, you may be subject to two separate types of tax related to your property:
Income Tax on Rental Income: If you rent out your property and receive income from it, this income is typically subject to a tax. Non-residents without a permanent establishment in Spain from EU, Iceland, and Norway countries had to pay 19% tax on their rental income. Non-residents from outside these areas had to pay 24% on rental income. This tax is on the net income earned after allowable expenses.
Non-Resident Imputed Income Tax: If you own property in Spain and do not rent it out or use it for personal purposes only, you are generally liable to pay an imputed income tax based on the ‘cadastral value’ of your property. This tax is a way for the Spanish government to assume a “notional income” from your property, even if it is not generating any actual rental income. The tax rate is 2% (or 1.1% if the cadastral value has been revised since 1994) of the cadastral value of the property.
If you have rented out your property for part of the year and left it vacant for the rest, you might end up paying both the rental income tax for the period it was rented and the imputed income tax for the period it was vacant.
If you need professional help, do not hesitate to get in touch with us: https://costaluzlawyers.es/contact/
Johannes Van Staden
I’m a UK citizen and considered non-resident in Spain. I rented my property in the the Murcia region and paid the 24% IVA on rental income forbthe full year in 2022. Do I have to pay 2% nonresident tax on the Cadastral value of the property in addition to the 24% tax paid on the rental income?
Ola Degteva
Hi Johannes, Maria’s comment above is addressed to you, hopefully, it clarifies your situation.
MARWAN
Please advise what will be the applicable tax on expats who are deployed for specific period like 19 months from UAE .
The monthly salary of each category as follows:-
Category 1 = 12920 Euro
Category 2 : 10900 Euro
Category 3 : 8800 Euro
Category 4 : 7900 Euro
Marwan Naji (NPCC)
Proposals Director مروان راسم محمد ناجى
مدير قسم المناقصات
Ola Degteva
Hi Marwan, Thanks for the comment. You need professional consultation for this. Pease, get in touch with our Spain tax expert Maria Luisa and her team: https://expatra.com/author/marialdecastro/
Julie
We are applying for a NLR to move to Spain. Our house sale in UK is going through and we are hoping to travel on 22/10/23 to Spain. My husband would have been in Spain for 130 days from 1/1/23-31/12/23. Does that mean he/we will not have to pay CGT to Spain on the profit and we would need to complete a 720 form in the January 2024.
Maria
Once you are in fact a Spanish resident, even if waiting for the approval of your application from Spain Foreign Department, your 183 days can start counting to our Tax Office. Once you stay 183 days you are a tax resident in Spain and are, from date of arrival under our Tax Obligations.
In full, an individual is a tax resident in Spain when any of the following circumstances apply:
a) That he/she stays in Spain for more than 183 days during the calendar year (they are not required to be consecutive, so they can be alternate).
b) That the main core or base of their activities or economic interests, directly or indirectly, is located in Spain.
We can offer to study your case with your real situation, checking thoroughly the Spanish tax legislation, the Double taxation agreement signed by Spain and give you a proper answer.Therefore, if you like, you can send us all your questions you would like us to answer you and we will send you a quote.
http://www.costaluzlawyers.es
John
Hello, if I get residencia say on 1st September, do I only pay tax in Spain for income/pension earned from that date to 31st December or do they calculate everything from 1st January?
Thank you
Maria
If you live more than 183 days in Spain in a calendar year or you situate then main base or centre of your activities or economic activities, directly or indirectly, in Spain, you would be considered as a tax resident in Spain, you will be levied with Personal Resident Income Tax, and in general terms, you will pay tax on all your income, no matter where in the world they were earned. However, you can be subject of exemption/deduction.
In principle from the information you provide it appears that you have not been a Spanish tax resident in 2022, but we would have to evaluate your case in detail in order to be able to determine whether you have any tax implications.
http://www.costaluzlawyers.es
Susan keight
My partner moved out in August 2022. Will he have to fill in residency or non residency for this year. I am moving out permently in october 2023. We bought our villa in june/July 2022
Dave Cahoon
We sold our house in England and live on aprox 120 thousand pound’s until I get my state pension we are worried did we have to pay tax to Spain on our home we sold.We have not earned any money here and are residents now.Hope you can help us.
Maria L. de Castro
Thank you for contacting us.
Concerning to your question, it will depend on whether you were a tax resident in Spain in the period in which you sold your house, because if you are a Spanish tax resident you will be taxed in Spain for all your income that you have received from a Spanish source or from a foreign source, this is your world income.
We can offer to study your case with your real situation, checking thoroughly the Double taxation agreement signed by Spain and give you a proper answer. We will be pleased to offer you our tailored consultancy, which is a written reply or a tax legal report.
Therefore, if you like, you can send us all your questions you would like us to answer you and we will send you a quote. Our email address is web@costaluzlawyers.es
At your disposal for any further clarification.
Angie
Hi
I now have my spanish residency but am from the UK but with an EU passport…If i get paid for self-employed online work into my UK account, do i have to declare the taxes to the UK? i will not have worked actually in the UK.
or is it possible to choose to pay UK taxes instead of Spanish self-employment ones even if i do not live there?
thanks for your help
Ola Williamson
Hi Angie, cross-border tax planning is a very complex question, the best way to ensure you do everything right is to consult a specialist. You can get in touch with our Spain expert Maria Luisa through her Expatra profile: https://expatra.com/author/marialdecastro/. Maria Luisa helps expats with all legal matters and taxes.
Maria
Diane:
Is your US pension private or public?
In general, private pensions will only be taxable in Spain.
However, payments made under the U.S. Social Security system to a resident of Spain or to a U.S. citizen may also be subject to taxation in the United States, in which case the Spanish resident taxpayer would be entitled to apply the international double taxation deduction in his Spanish personal income tax, provided that such income has been subject to taxation in the United States based on criteria other than citizenship.
Finally, with respect to the elimination of double taxation, in the event that the pension has also been taxed in the United States, the provisions of Article 24.1.a) of the US-Spanish Convention will be taken into account: “when a resident of Spain obtains income which, in accordance with the provisions of this Convention, may be subject to taxation in the United States on the basis of criteria other than citizenship, Spain will allow a deduction from the income tax of such resident of an amount equal to the tax actually paid in the United States. However, such deduction may not exceed the portion of the income tax, computed before deduction, corresponding to income earned in the United States.”
Diane Graham
I am so confused. The text says that Spain wants one to have an income of at least 2,130 euros but then that they impose tax on that money. My only income is from Social Security which would give me enough to live in Spain — but not if I have to pay 6,700 in tax as text calls a “pensioner allowance” — or is that deducted from the 19%-45% basic tax? In the US I don’t have to pay any tax on Social Security.
Michael Peter Henry
Hi,
We own a house in England which we do not rent out and we live in a rented house in Spain do I have to pay tax on a second home
Thankyou
Maria
Hi, Michael:
No tax to be paid on a property abroad if it is noy rented or dole, but, it its value is over 50 thousand euros, you need to declare it through model 720.
Maria
MINIMU´s RATES
In general, the taxpayer’s minimum will be 5,550 euros per year.
When the taxpayer is over 65 years of age, the minimum will be increased by 1,150 euros per year (6,700 euros per year).
If the age is over 75 years old, the minimum will be increased additionally by 1,400 euros per year (8,100 euros per year).
In joint taxation it will be 5,550 euros per year, regardless of the number of members, taking into account the personal circumstances of each spouse (age, disability, etc.).
MINIMUM FOR DESCENDANTS (ART. 58 OF THE LIRPF)
The minimum for descendants will be, for each of them under 25 years of age or with disability, whatever their age, provided that they live with the taxpayer, do not have annual incomes, excluding exemptions, higher than 8,000 euros and have not filed a tax return with incomes higher than 1,800 euros, of:
2,400 euros per year for the first.
2,700 euros per year for the second.
4,000 euros per year for the third.
4,500 euros per year for the fourth and following.
When the descendant is less than three years old, the minimum shall be increased by 2,800 euros per year.
MINIMUM FOR ASCENDANTS (ART. 59 OF THE LIRPF)
The minimum for ascendants will be 1,150 euros per year, for each ascendant over 65 years of age or disabled, regardless of age, who lives with the taxpayer for at least six months, has no annual income, excluding exempted income, of more than 8,000 euros and has not filed a tax return with annual income of more than 1,800 euros.
When the ascendant is over 75 years of age, the above minimum will be increased by 1,400 euros per year (2,550 euros per year).
MINIMUM FOR DISABILITY (ART. 60 OF THE LIRPF)
The minimum for disability will be the sum of the minimum for disability of the taxpayer and the minimum for disability of ascendants and descendants.
The minimum for disability of the taxpayer will be 3,000 euros per year and 9,000 euros per year when the degree of disability is equal or higher than 65%. This minimum will be increased by 3,000 euros per year when the taxpayer proves that he/she needs help from third parties or reduced mobility, or a degree of disability equal or higher than 65%.
The minimum for disability of ascendants or descendants will be 3,000 euros per year and 9,000 euros when a degree of disability equal or higher than 65% is accredited. Said minimum will be increased, in concept of assistance expenses, in 3,000 euros per year for each ascendant or descendant that accredits needing help from third parties or reduced mobility, or a degree of disability equal or superior to 65 %.
Taxpayers with a degree of disability equal to or higher than 33% will be considered as disabled persons.
When two or more taxpayers are entitled to the application of the minimum for descendants, ascendants or disability, with respect to the same ascendants or descendants, its amount will be prorated between them in equal parts.
TAX AMOUNT REDUCTION FOR JOINT TAXATION
Family units opting for joint taxation will be entitled to the following reduction:
In the first modality of family unit ( not separated) the taxable base will be reduced by 3,400 euros per year.
In the second type of family unit, ( separated, divorced…) the taxable base will be reduced by 2,150 euros per year. This reduction will not be applied when the taxpayer lives with the father or mother of any of the children forming part of the family unit.
Application of the reduction for joint taxation:
The reduction will be applied, in the first place, to the general taxable base without being able to be negative as a consequence of such reduction. The remainder, if any, will reduce the savings taxable base, which cannot be negative either.
Edgar
Hello,
Individual tax allowance is eur 5,500; does this mean both husband and wife get each the eur 5,500?
Do married couples get the additional allowance of eur 3,400; for a total of eur 14,400 or is it ONLY 5,500+3,400= 8,900??
Maria
Hi Sonia!
I am assuming that the Tax Office has still not knocked to your door:
If the return is filed after the deadline and is you have a credit against the Tax Office, this will be considered a minor infraction, which carries a fine of 100 euros.
If, on the contrary, you need to pay, as you are doing it voluntarily, there will be a surcharge (not a penalty) that varies depending on the time that has elapsed since the deadline for filing the return. Once the tax return has been filed, the Treasury will notify the taxpayer of the surcharge for late filing and the amount will depend on the time elapsed between the last day of the deadline and the date of filing.
Thus, the surcharge will be higher the longer it takes to file:
3 months late: 5%
From 3 to 6 months: 10%
From 6 to 12 months: 15%
After 12 months: 20%.
In the latter case, late payment interest (3.75%) will also be charged for the period elapsed from the day following the end of the 12 months until the filing of the tax return.
In addition, the surcharge notified for late filing will be reduced by 25% (art. 27.5 of the General Tax Law) if the tax is paid in the voluntary period (or if a deferral is requested and paid within the period granted) and if no appeal is filed.
Sonia
Haven’t paid last two years residentancy tax as covid etc I completely forgot . Can someone advise about the fine…
Ola Williamson
Hi Sonia, I have asked our Spain expert Maria who specialises in all legal matters for expats in Spain to comment. If you have further questions, you can contact Maria directly through her page: https://expatra.com/author/marialdecastro/