I have scoured the net to try and find a definition of "temporary absence" under what is commonly referred to as the 183-day rule for determining whether a person has been tax-resident in Spain in any fiscal year. But to no avail.
I bought a property near Madrid in 2004 but used it for only a few days a year until July 2010. I was tax resident in other countries up to and including 2009 but have no tax-residency anywhere in 2010. I am keen to avoid becoming tax-resident in Spain in the future. Given that I have no family in Spain and will not be tax-resident in any other country for the next few years (because I travel quite a lot), I want to avoid becoming willy-nilly tax-resident in Spain. My absences from Spain will be in excess of 3 months and probably even longer than that. Could such absences be considered temporary or sporadic? How are such absences defined in practice?
If in 2011 I spend January in Spain but am then absent for 6 months and return to Spain in August for the rest of the year and then spend August to December 2011 in Spain, could the intervening 6 months spent abroad be considered temporary or sporadic?
I would be very grateful if anyone could point me in the direction of a website that will provide an answer to this question. Many thanks. MaxJ
I bought a property near Madrid in 2004 but used it for only a few days a year until July 2010. I was tax resident in other countries up to and including 2009 but have no tax-residency anywhere in 2010. I am keen to avoid becoming tax-resident in Spain in the future. Given that I have no family in Spain and will not be tax-resident in any other country for the next few years (because I travel quite a lot), I want to avoid becoming willy-nilly tax-resident in Spain. My absences from Spain will be in excess of 3 months and probably even longer than that. Could such absences be considered temporary or sporadic? How are such absences defined in practice?
If in 2011 I spend January in Spain but am then absent for 6 months and return to Spain in August for the rest of the year and then spend August to December 2011 in Spain, could the intervening 6 months spent abroad be considered temporary or sporadic?
I would be very grateful if anyone could point me in the direction of a website that will provide an answer to this question. Many thanks. MaxJ