# SA302 form



## Lolito (Aug 25, 2012)

Hi you all! 

Today we received the paperwork for our business in UK from our accountant and he enclosed a form SA302 to give it to the spanish agents.. (I suppose we need to find a gestor for that). Anyone knows what that form is for? 

Is it something similar to ´la declaración de la renta´? I am worried that we might have to pay taxes here too as well as in the UK. But we are not working in Spain and we havén´t spend time in the UK in the last year, other than just one week hols. 

Might have to go to the Asesoria round the corner, but first thing first, I came here, as you all seem to be very clever and know everything. lol! 

Jx


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## CapnBilly (Jun 7, 2011)

An SA302 is just details of your self assessment tax calculation. If you are fiscally resident in Spain this year, then you will be liable for tax on your worldwide income, but you will be able to offset the tax you have alteady paid. ( but remember the SA302 is likely to cover a different period). the SA302 's your evidence of the tax you have already paid.


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## Stravinsky (Aug 12, 2007)

Yes, the place you pay tax is not a choice ... as a Spanish permanent resident you will be expected to declare your taxes here.


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## CapnBilly (Jun 7, 2011)

Just looking at your first post, it seems to me that you were fiscally resident here last year. Did you complete a return by the end of June for 2011.


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## Stravinsky (Aug 12, 2007)

Also Lolito, have you signed on the foreigners list as is required after 90 days residing here?


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## CapnBilly (Jun 7, 2011)

I might be wrong, but I think Lolito is a Spanish national who's been in the Uk for over 20 years, so presumably wouldn't need to register.


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## xabiaxica (Jun 23, 2009)

CapnBilly said:


> I might be wrong, but I think Lolito is a Spanish national who's been in the Uk for over 20 years, so presumably wouldn't need to register.


you're right - his OH has registered though


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## Lolito (Aug 25, 2012)

Yeah, you´re right. However, I haven´t done the declaración de la renta of 2011 as it I am not obligued to do so unless I earn over a certain amount of money. However, I might do it this year as I have the rent of my flat in London and I might get some Unemployment help as from next month (not sure).

Regarding Mark, I am not sure why he should be doing that when he pays his taxes in the UK but we´ll go to the Gestor and see what he says, he is not earning in Spain at all. I suppose if he has to pay something, they will take into account what he has already paid in the UK although the fiscal year here goes from JAn to Dec and not from April to March!? 

Thanks for your help.


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## xabiaxica (Jun 23, 2009)

Lolito said:


> Yeah, you´re right. However, I haven´t done the declaración de la renta of 2011 as it I am not obligued to do so unless I earn over a certain amount of money. However, I might do it this year as I have the rent of my flat in London and I might get some Unemployment help as from next month (not sure).
> 
> Regarding Mark, I am not sure why he should be doing that when he pays his taxes in the UK but we´ll go to the Gestor and see what he says, he is not earning in Spain at all. I suppose if he has to pay something, they will take into account what he has already paid in the UK although the fiscal year here goes from JAn to Dec and not from April to March!?
> 
> Thanks for your help.


it's best to make a declaration, even if it's a zero one.......... as some pensioners are now finding out to their cost

if the tax office has no record of their income they simply assume a high one - & they are paying the higher rate for prescriptions


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## CapnBilly (Jun 7, 2011)

Lolito said:


> Yeah, you´re right. However, I haven´t done the declaración de la renta of 2011 as it I am not obligued to do so unless I earn over a certain amount of money. However, I might do it this year as I have the rent of my flat in London and I might get some Unemployment help as from next month (not sure).
> 
> Regarding Mark, I am not sure why he should be doing that when he pays his taxes in the UK but we´ll go to the Gestor and see what he says, he is not earning in Spain at all. I suppose if he has to pay something, they will take into account what he has already paid in the UK although the fiscal year here goes from JAn to Dec and not from April to March!?
> 
> Thanks for your help.


Just to be clear, although there is a double taxation agreement (DTA) between Spain and the UK, which means that you won't have to pay twice, if you are relying on the DTA, then you have to submit a tax return, irrespective of the amount. You can't pick and choose where you pay tax, you are liable in Spain. In addition, there are reports recently, that because of the financial situation in Spain, unless the income is covered by the DTA - eg rental income- they are insisting you pay them the full amount of tax, and claim back what you have paid in the UK (which you will be able to do.). Also the point Xaibachica makes is relevant as well.

As far as Rental income in the UK is concerned, you will have to pay tax on that, but it may be subject to a higher rate in Spain, in which case you may still owe Spain.


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