De registering from the Spanish tax system

If I sell my house now, go back to the UK When I set foot on English soil,I am liable for tax, yet because I will have lived over 183 days in Spain I will be  liable for all tax between 01/01/2013-31/12/13.

What do I do about the income tax for 2013-leave an approx amount based on last year's tax and ask the accountant to pay it on my behalf in 2014? /Pay it before I leave?

Can I get a certificate of de registration so that I am liable only for the tax due up to the day I left Spain?

I don't want to have to fill in an assets in 2014 form because I buy a house in UK

I will not have to pay CGT as we are over 65, tax resident and have lived in the house for more than 3 years

I don't want to find, two years down the line, that the taxman has followed me to the UK!

I know there are a lot of tax savvy people who will know the answer, possibly having been in the same situation

 As I understand it, you are tax-resident for the whole tax year in Spain during which you were partly in Spain, if that makes sense.  I'm currently going through it the other way round, am currently registering as tax-resident, and will be deemed to be tax-resident for the whole of this year.  So, for example, my earnings in the UK this year between Jan & March, which are in the completed UK tax year, still fall into this year's Spanish tax-year.  So although i have already paid tax on those, I still need to declare those earnings in Spain next year, on my tax return for 2013.  There is unlikely to be tax to be paid, but I have to declare it.

Therefore I would extrapolate from that (and I gather I now have to explain, pointlessly in my view, that I am not an accountant, not a gestor, not a lawyer), as a fellow-forum-member trying to help from their own experience, that you cannot de-register on the date you leave, it is a case of you being classed as tax-resident for the whole of this tax-year, so any UK earnings after you go back (or wherever you go to) will have to be declared next year on a Spanish tax return you will still have to do despte being somewhere else.  But of course, the dual-taxation treaty will mean you won't pay tax twice on it.

Hope that helps, it's only an opinion and an example, and good luck selling.

You should be able to deregister at any time by filling in a "baja" form.  I am not an accountant or a gestor but if you fill in the correct form, all should be well.  I wouldn't think you will be able to get a certificate of deregistration. I definitely wouldn't pay it before I leave or ask an accountant to pay it for you.  If he doesn't, you are still liable.  The only way, in my experience, is to fill in the correct form and get it stampled and sign at the Hacienda that you have deregistered. 

 The only way to deregister from the Hacienda is to complete a Modelo 030. If you are lucky you will get a letter confirming this. If you are not lucky they will ask you to provide a certificate of fiscal residence from somewhere else i.e the UK. You can apply for a certificate online from HMRC. Once you have provided that, and they are happy then they will confirm you are no longer fiscally resident. If you still have the property (i.e you haven't sold it) then make sure you pay the non-resident tax on time.

As an aside from the tax problem. Just for information, which may already be known, however, it appears it is important to de-register from the Padrón at the Ayuntiamento.

If not, I am told, the IBI is still payable, which I suppose make sense.

 If you still own the property then you are still liable for IBI, but you are correct that if you are non-resident than you should deregister from the padron.

So, if we went to the UK in August and God forbid, either of us died in October, does that mean we have to pay Spanish inheritance tax?

What about the fact that we would be liable  for income tax the minute we set foot in UK;would that be offset against the spanish tax; it would be complicated as the UK tax year is up to the 6 th April. It's an absolute minefield.

How would I pay the income tax in Spain for 2013 if I went home this year? Surely my accountant would have to pay it on my behalf?

If I transferred the money from the house sale to the UK does this mean I would have to fill in another dreaded 720 assets form, in entirety?

How many people just sell up and go withought a thought to all this- a lot, I guess!

kathyslad,

I am talking about people that have sold their home in Spain and returned to the UK, without de-registering from their Padrón.

I understand it is important to do so, or unpleasant steps could be taken by the Spanish authorities?