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The Spanish Tax office is sending requirements with regards to their annual tax return to many citizens that are considered as potential tax residents in Spain. They are sending letters requesting to those who may be liable to submit their tax return of all the years that are still in force (i.e. from 2015 on).

Some of the letters state the following: “from to the data provided by the Administration of the United Kingdom, it is deduced that you have received a pension subject to taxation in Spain according to the double taxation agreement signed with that country. Thus, it turns out that you are obliged to file a Personal Income Tax return corresponding to the 2015, 2016, 2017 and 2018 financial year, form 100, since there are not records proving the aforementioned obligation has been fulfilled”.


  1. How does the Tax Office know if I am a tax resident in Spain?

There are different ways by which the Tax Office may know that:

  • If you live more than 183 days of the calendar year on Spanish territory
  • If your main activities or economic nucleus or base reside in Spain, directly or indirectly
  • If your (non-legally separated) spouse or minor children live in Spain
  • If you have applied and obtained a Spanish residency permit
  • If you have used the Spanish public health system
  1. What happens if I am a tax resident and I have not submitted my tax return?
  • You are still in time to submit your tax return for 2019 between the 1st of April and the 30th of June 2020
  • If you have not submitted it for the previous years, the sooner you do it, the fewer surcharges will be applied
  • It is always better to submit the tax return out of time than waiting to receive the Tax office requirements as this implies penalties and higher surcharges
  • Heirs of the taxpayers are obliged to fulfil the outstanding duties for this tax return (except for the penalties).
  1. How can I ensure if I am liable to submit my tax return?

Very easy! You just need to contact us! Each country’s tax system is different and so it is very important to hire tax experts (especially in double taxation) to ensure you are meeting your tax duties and avoid unpleasant surprises even 4 years after!