Once you earn income here, you MUST pay tax and are therefore tax resident.

The 183 day rule is just a guideline for those NOT working

 

Hi,

Thank you so much for replying. My employer withheld the taxes from my paycheck I did not file them. So I did pay them I just did not file. I was looking it up online it says if you were there less than 183 days you are only taxed on Spanish income and if your employer withheld the full amount (24% ) that you do not need to file but other sources claim differently.

I am very worried. So you think I am in hot water ?

 

My opinion is that you do not need to worry regarding your tourist visa in Germany. Just my opinion.

I do think that ideally you should clear this up with the Spanish tax agency, but in my opinion, this will be very difficult and they might even ask you to come for a personal appointment. I say this because tax-related things can be filed online but I believe you need a digital certificate and this can only be granted in person. Again, just my opinion, I don't know much about this except I had to go personally get a digital certificate just so I could pay some customs tax online to receive a package from China.

 

As a non-resident you are required to declare any earning on a Modelo 210, unless they are exempt. The help file for a Modelo 210 can be found here, with an explanation of your obligation to declare on the first page if they have been subject to the full withholding.

“They shall not be required to file a self-assessed tax return regarding the income which the withholding was applied to or the on-account payment made, with the exception of capital gains derived from the reimbursement of shares in investment funds regulated in Law 35/2003, dated 4 November, on collective trust institutions when the applied withholding has resulted less than the calculated tax liability in accordance with the provisions in Articles 24 and 25 of the Tax Law.”

Note : there is no personal allowance for non-residents, so the tax deducted should have been calculated on the full amount.