# Tax Declaration



## agua642 (May 24, 2009)

It's that time of year again Spanish tax declaration due! as the declaration is for year 2015. My query is .. I've recently moved so on my tax declaration can I just leave my personal details as they were until I get round to changing them ? Would this be correct as in 2015 I was at my old address anyway! which is the year I'm doing declaration for.


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## xicoalc (Apr 20, 2010)

agua642 said:


> It's that time of year again Spanish tax declaration due! as the declaration is for year 2015. My query is .. I've recently moved so on my tax declaration can I just leave my personal details as they were until I get round to changing them ? Would this be correct as in 2015 I was at my old address anyway! which is the year I'm doing declaration for.


Not sure if you need to have current address or the 2015 address on the declaracion de renta but it would make more sense (to me anyway) for your current address incase they need to contact you. Having said that I think you have your personal details section which you can amend online instantly but then in the actual declaration there is the part where you put your fiscal address with the property ref number.

Most of mine is repopulated as hasn't changed so I cant recall but I'm sure someone on here will clarify.


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## xabiaxica (Jun 23, 2009)

agua642 said:


> It's that time of year again Spanish tax declaration due! as the declaration is for year 2015. My query is .. I've recently moved so on my tax declaration can I just leave my personal details as they were until I get round to changing them ? Would this be correct as in 2015 I was at my old address anyway! which is the year I'm doing declaration for.


I know you're back in the UK now - were you still in Spain for last tax year? 


Were I you, I'd get in touch with a gestor back here & ask their advice


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## agua642 (May 24, 2009)

Still confused as in 2015 I relocated back to UK permenatly as I was gifted a share in a house so I decided to live in it obviously I registered on the electrol roll and now pay council tax etc in Uk from October last year . 
My question is should I need to do My tax declaration in Spain for year 2015 and declare my share of this property? Or should I be doing a Baja in hacienda as a fiscal resident I have no assets or properties , business income in Spain. Only a bank account with some savings in it , please only reply to the question if you are qualified to know the correct answer. Thanks ?


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## xabiaxica (Jun 23, 2009)

agua642 said:


> Still confused as in 2015 I relocated back to UK permenatly as I was gifted a share in a house so I decided to live in it obviously I registered on the electrol roll and now pay council tax etc in Uk from October last year .
> My question is should I need to do My tax declaration in Spain for year 2015 and declare my share of this property? Or should I be doing a Baja in hacienda as a fiscal resident I have no assets or properties , business income in Spain. Only a bank account with some savings in it , please only reply to the question if you are qualified to know the correct answer. Thanks ?


None of us on this forum are qualified Spanish accountants nor gestores. This is a forum where people share their experiences. If you want professional advice, you need to contact a professional.

However - I do know the following to be correct, from my experience of helping others

You should have done a baja with hacienda when you left, from the date you left - & your bank account should have been converted to a non-resident one. 
Also you should have come off the padrón & told the extranjería that you were leaving permanently.

Istr that you asked on the forum at the time & were advised to do so. You were tax resident until October 2015 so yes you need to do a resident tax return for that period.

You should get in touch with a gestor to find out what you need to do to regularise your situation at this late date. If you are still on the padrón that could complicate things, because hacienda takes padrón records into account when deciding if someone is tax resident or not.


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## snikpoh (Nov 19, 2007)

xabiachica said:


> Istr that you asked on the forum at the time & were advised to do so. You were tax resident until October 2015 so yes you need to do a resident tax return for that period.
> 
> You should get in touch with a gestor to find out what you need to do to regularise your situation at this late date. If you are still on the padrón that could complicate things, because hacienda takes padrón records into account when deciding if someone is tax resident or not.


In fact, you need to do a tax return for the whole of 2015 (Jan - Dec) as they don't do partial years in Spain (unlike in UK).


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## xabiaxica (Jun 23, 2009)

snikpoh said:


> In fact, you need to do a tax return for the whole of 2015 (Jan - Dec) as they don't do partial years in Spain (unlike in UK).


Yes of course!

And if she hasn't told them that she has left, they could argue that she's still tax resident for this year. It can be untangled, but it will entail some paper shuffling


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## CapnBilly (Jun 7, 2011)

In my view, as you were tax resident in 2015, and presumably at the date of the gift, then technically the value of the gift is subject to gift tax, which are the same rates as inheritance tax, but with no allowances. You are required to declare gifts within 30 days of receipt. 

In addition as you were tax resident in 2015 then you would need to submit a Modelo 720 declaring the property if the purchase price, or in your case the value at the date of the gift, exceeded €50,000.


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## agua642 (May 24, 2009)

Thanks for replying, to be clear I had returned to Uk before receiving my gift on a 1 way ticket.. By ferry. I was in rental property in Spain only prior to leaving. So in the case I am still tax resident and my asset is valued at more then 50,000? and it's my main house of residence would I be taxed on it.. Assuming I am liable to do a tax declaration in Spain. I left end of September 2015. Got gift a month later. Stayed with family in Uk I between as had no other property rented or owned until then. I thought it was only 720 model declaration if I owned more then 1 home.


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## xabiaxica (Jun 23, 2009)

agua642 said:


> Thanks for replying, to be clear I had returned to Uk before receiving my gift on a 1 way ticket.. By ferry. I was in rental property in Spain only prior to leaving. So in the case I am still tax resident and my asset is valued at more then 50,000? and it's my main house of residence would I be taxed on it.. Assuming I am liable to do a tax declaration in Spain. I left end of September 2015. Got gift a month later. Stayed with family in Uk I between as had no other property rented or owned until then. I thought it was only 720 model declaration if I owned more then 1 home.


It doesn't matter where you were physically when you received the gift - you were tax resident in Spain for the whole of 2015, so if you received it in 2015 then you were liable to pay tax on it.

The 720 is for *any* property / assets over 50,000€ abroad, regardless of what you might own or not own in Spain. Since you were tax resident in Spain in 2015, property in the UK counts as 'assets abroad'. 

You really need to speak to a professional & quickly. You have until the end of June to get the tax declaration submitted. I believe you have already missed the 720 deadline, so fines might be applied.


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