From 1 April to 30 June tax Spanish residents and individuals taxed under the special expatriate regime will file their tax return and make the corresponding payment for the income obtained during the previous year.
Both Spanish tax residents and non-resident are required to submit their wealth tax form by 30 June. Residents in Spain will be liable on their worldwide assets whereas non-resident will only pay tax taxes on assets located in Spain.
According to the Spanish tax rules, individuals shall be deemed to have their principal residence in Spain if they meet any of the following conditions:
§ They spend more than 183 days per calendar year in Spain. Occasional absences shall be taken into account to calculate the period of residence, except when said individuals prove they have their tax residence in another country. In the case of countries or territories classified as tax havens, the Spanish tax authorities may request proof of residence in the tax haven for 183 days per calendar year.
§ Their main or central place of business is directly or indirectly located in Spain.
§ Unless there is evidence to the contrary, an individual shall be deemed to be a resident of Spain if, in accordance with the aforementioned criteria, his or her legally non-separated spouse and dependent minor children have their principal residence in Spain.
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