Brexitcasualities

My wife (ES) and I (UK) intend to move to Spain and live there for a number of months of the year. We have a house in UK which we won't sell until mid 2025. The price has appreciated a lot.
I will need to apply for residency, I guess, but I don't want to become tax resident until the house in UK has been sold
Can I apply for residency, but not be tax resident?

Fred James

The most likely visa would be a Non Lucrative Visa (NLV) This does require that you spend more than 183 days in Spain, which would make you tax resident. You can spend fewer days and avoid tax residency but you will probably not be able to renew it unless you can prove that you have met the residency requirements.

The easy way round the problem is a Golden Visa which has no residency requirement (one day is enough) but that option is about to be removed very soon.

Other than the above, you will just have to stay in 90 day periods, 90 days apart.

Your username is very apt!

1sexsmith

I am assuming that your worry is that as your house has appreciated in value if you are a Spanish resident in the year you sell you will face UK CGT and also need to submit the gain to Spain ( although it can be offset ). Either way once you are no longer living in your UK property it won't get tax relief. The only simple way to avoid this is not to move to Spain until the year after ( jan- Dec) you sell.So if you sell in 2025 you shouldn't apply for residency until 2026. Of course a lot of this comes down to how much CGT exposure you think you might have- if it is 5,000 to 10,000 then maybe you consider waiting 2 years along time. If it's 50,000 it might be too much and worth the wait.

Red Eric

Does the OP's status as spouse of a Spanish national not obviate the need for a visa for stays exceeding the 90 / 180 days?

1sexsmith

It does but I don't think the issue is about residency so much as being a tax resident.

bobd22

I thought that but additionally to residence is the tax residency?

Brexitcasualities

Yes, I was focusing on Spanish tax liability and had lost sight of the fact that applying for residency in Spain makes our UK home liable for CGT in the UK. Yes, it's too much CGT to swallow, we will need to wait until 2026 to apply for residency in Spain

Brexitcasualities

Thanks for the responses. Am I right in thinking I can stay in Spain for 180 days per year without applying for residency if I travel with my Spanish wife and the Libro de Familiar? If so that could be my plan until 2026.

1sexsmith

Not sure- maybe possible but you both must return to UK , if your wife stayed you become tax resident in Spain

Joppa

Be very careful with this. As Spain doesn't want to miss out on substantial tax revenue through residency rules, it's quite possible that you may become subject to tax investigation, which they can conduct at any time for four years from the end of the tax (calendar) year in question. And they will demand every piece of evidence to substantiate your and your wife's non-resident status, such as days of entry and departure from Spain (e.g. passport stamps, boarding passes, flight bookings, accommodation receipts), your tax residency in UK (such as record of self-assessment tax returns) etc. So keep a full record all relevant pieces of evidence.

Brexitcasualities

That's really helpful. Yes, I'll keep everything.

EU.flag

This is very simple request, followed by lots of complicated answers.

About UK home, nothing to worry about UK CGT, as long it is OP's main residence. Being in ES for temp periods doesnt change that.
As for ES visits, plan visits so that each doesnt exceed 90 days and total amount of days in ES for calendar year doesnt exceed total of 180 days. As long as you travel in/out of ES with wife, you can space visits as you please. You will never be subject of any of ES tax investigations. No visa of any kind required. Simples.

https://taxsummaries.pwc.com/spain/individual/residence

Lou71

Your wife is an EU national which means you are not restricted by the dreaded 90/180 day travel rules and you can do what my British neighbours did for years and stay in Spain for 183 days in one hit although they used to leave Spain a few days early to be on the safe side.

You must always travel with your wife, you must always produce your marriage certificate at Schengen borders as proof of your relationship and you must always go to a manual booth on arrival and explain your situation. Your passport will be stamped but you are exempt from the 90 day restrictions.

It might be an idea to email Europe Direct with details of your exact situation and then print off a copy of their reply to use as backup at borders.

None of this information is well publicised because it's not a priority for the EU.

snikpoh

You certainly are NOT exempt from the 90 day residency law. He will have to leave Spain (to a non-EU country) within 90 days to reset the clock

Lou71

Did you get that information straight from the EU? That is not what Europe Direct told me.

UK nationals have no rights at all but UK nationals who are partners of EU nationals have de facto EU freedom of movement ie special rights and privileges and can they stay in a Schengen country for 183 days (any longer in one EU state has tax implications) as long as they always travel together.

If they want to travel around different EU states indefinitely (like a year) they can as long as they stay together.

OP, get confirmation via Europe Direct.