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A taxpayer asks whether UK payslips and tax returns are sufficient to certify their tax residence in 2014 and avoid taxation in Spain. The DGT indicates that, if no certificate of residence is available for that year, other means of proof admitted under Law may be employed for assessment by the Administration.
Question posed: The consultant, a natural person, wishes to know whether, to certify their tax residence in the United Kingdom, it would suffice to present the payslips received in said country from April to December 2014 in order to be exonerated from the obligation to file the 2014 Personal Income Tax return in Spain.
To rebut the presumption that absences from Spain are sporadic, tax residence in another country must be certified. If a certificate of tax residence for the corresponding fiscal year is not available, the taxpayer may employ all means of proof admitted under Law to certify their residence abroad. The tax Administration may assess such means in accordance with the provisions of the Civil Code and the Civil Procedure Law.
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