17 May, 2016

Spanish tax rules against tax evasion

Spanish tax residency is maintained in the fiscal period in which the change of tax residency takes place

The Spanish tax regulations include several measures to combat cross-border tax evasion through the use of companies or structures located in tax haven territories, not only by corporations but also by individuals.


The need to fight against the use of locations of systemic evasion is due to the substantial lost of revenues by local taxiing authorities but also to the general feeling that they need careful consideration, after the huge data leak known as Panama papers.



✔ Which countries qualify as a tax haven jurisdiction, for Spanish tax purposes?


Spain has a black list of countries qualified as tax havens. Such list is a dynamic list, that permits the exclusion of countries that have a double tax treaty (with exchange of information clause) in place with Spain, or an exchange of information agreement.


Since Jan. 01, 2015, the requirements to exit the list were strengthened. The list is no longer automatically updated, as it requires the prior approval by the Spanish tax authorities.


✔ Spanish Personal income tax regulations provide for a “fiscal quarantine” period of four years applying to Spanish nationals pretending to change their fiscal residency to a country qualified as a tax haven.


Spanish tax residency is maintained in the fiscal period in which the change of tax residency takes place as well as in the four subsequent tax periods. Consequently, a direct change from Spain to these jurisdictions may not be possible unless an intermediary change to a non – black list territory can be proven.


✔Tax residency is also affected, irrespective of the individual’s nationality, in the computation of an individual’s temporary absences from Spanish territory.


One of the requirements to qualify as Spanish tax resident is the permanence in the Spanish territory for a period exceeding 183 days in a calendar year, not necessarily consecutive.


Temporary absences are considered as permanence in the Spanish territory, unless the individual proves the tax residency in another jurisdiction. However, when the individual changes to a tax haven territory, the Spanish tax authorities may request proof of his permanence during 183 days in the calendar year.


✔ Governments cannot ignore abusive practices and need to maintain their focus against tax evasion situations, especially forced by public opinion nowadays. However, they should also maintain mechanisms that permit structures not based on artificial situations but on sound economic business reasons.


Pedro Teixeira 8, planta 4ª, 28020
T+34 91 192 21 22

General Mitre 28-30 08017.
T+34 93 363 65 10

Based in Barcelona and Madrid. Englobally is our Latin American business partner established in Santiago de Chile.

We are also part of Englobally Group, an international association of independent accounting and advisory firms that provide a one-stop shop managed solution for accounting, payroll and HR needs, with member firms in over 25 countries and associates working in many others. Many fast growing technology and lifescience businesses find their international services invaluable. Companies in many other sectors are attracted by the close and supportive way Englobally Group works.




Please type the code below


  • Este sitio web utiliza Cookies de terceros y de análisis, para recopilar información con la finalidad de mejorar nuestros servicios, así como para analizar sus hábitos de navegación. Si continúas navegando, supone que aceptas expresamente la instalación de las mismas. Tienes la posibilidad de configurar tu navegador pudiendo, si así lo deseas, impedir que sean instaladas en tu dispositivo, aunque deberás tener en cuenta que dicha acción podrá ocasionar dificultades de navegación de la página web.

  • De conformidad con lo establecido en la normativa vigente en materia de Protección de Datos de Carácter Personal, le informamos que sus datos serán incorporados al sistema de tratamiento titularidad de PROFESSIONAL BOOKKEEPING SERVICES S.L. con CIF B59830638 y domicilio social sito en RONDA DEL GENERAL MITRE 28 08017, BARCELONA, con la finalidad de atender sus consultas. En cumplimiento con la normativa vigente, PROFESSIONAL BOOKKEEPING SERVICES S.L. le informa que sus datos serán conservados durante el plazo estrictamente necesario para cumplir con las acciones mencionadas con anterioridad.

    Salvo comunicación contraria por su parte, entenderemos que sus datos no han sido modificados, que usted se compromete a notificarnos cualquier variación respecto de los mismos, y que usted da su expreso consentimiento para que PROFESSIONAL BOOKKEEPING SERVICES, S.L. utilice los mencionados datos para las finalidades mencionadas.

    PROFESSIONAL BOOKKEEPING SERVICES S.L. le informa que procederá a tratar los datos de manera lícita, leal, transparente, adecuada, pertinente, limitada, exacta y actualizada. Es por ello que PROFESSIONAL BOOKKEEPING SERVICES S.L. se compromete a adoptar todas las medidas razonables para que estos datos se supriman o rectifiquen sin dilación cuando sean inexactos.

    De acuerdo con los derechos que le confiere la normativa vigente en materia de protección de datos podrá ejercer los derechos de acceso, rectificación, limitación de tratamiento, supresión, portabilidad y oposición al tratamiento de sus datos de carácter personal, así como del consentimiento prestado para el tratamiento de los mismos, dirigiendo su petición a la dirección postal indicada más arriba o al correo electrónico

    Podrá dirigirse a la Autoridad de Control competente para presentarla reclamación que considere oportuna.

    El envío de estos datos, implica la expresa aceptación de esta cláusula.

  • Pursuant to current Personal Data Protection Regulations, you are hereby informed that your data will be included in a processing system owned by PROFESSIONAL BOOKKEEPING SERVICES S.L. with Tax ID No. B59830638, with its registered address at RONDA DEL GENERAL MITRE 28, 08017 BARCELONA (SPAIN), in order to deal with your questions and requests. In compliance with current regulations, PROFESSIONAL BOOKKEEPING SERVICES S.L. hereby informs you that your data will be kept for as long as is strictly necessary to complete the aforementioned action.


    Unless otherwise stated, we will consider that your data have not been modified, that you undertake to inform us of any modifications thereto, and that you give your express consent for PROFESSIONAL BOOKKEEPING SERVICES, S.L. to use said data for the specified purposes.


    PROFESSIONAL BOOKKEEPING SERVICES S.L. informs you that it will proceed to process your data in a lawful, loyal, suitable, relevant, limited, exact and updated manner. Therefore, PROFESSIONAL BOOKKEEPING SERVICES S.L. undertakes to apply all reasonable measures to ensure that any incorrect data are deleted or corrected without delay.


    According to the rights granted to you under current data protection regulations, you will be entitled to exercise your rights of access, rectification, limitation on processing, suppression, portability or opposition regarding the processing of your personal data and your consent to the same, by addressing a written request to the postal address provided above or to the email address

    By sending these data, you are expressly accepting this clause.