WHAT ARE YOUR LEGAL OBLIGATIONS IN SPAIN - DRIVING LICENCE, TAX etc...
(This information has been compiled by Advocats legal advisors in Valencia, Moraira and London.)
In this post, Advocats have answered the following questions;
Why go on the Padrón Municipal ?
Who Needs A Spanish Residence Card ? ( Tarjeta De Residencia )
Who needs a Spanish Driving Licence?
How To ITV a Foreign Registered Car ( MOT )
FISCAL OBLIGATIONS - Impuesto de la Renta (Income Tax)
FISCAL OBLIGATIONS - Impuesto del Patrimonio (also known as Wealth Tax).
Why go on the Padrón Municipal ?
If you live in Spain you must register at your local Town Hall as a resident. You also need to be registered at the Town Hall to apply for your Residence Card and a Spanish Driving Licence.
Registration with the Town Hall as a resident also offers you the political right to participate in the Municipal elections which take place every 4 years.
Who Needs A Spanish Residence Card ? ( Tarjeta De Residencia )
Spanish legislation (in particular the specific piece of legislation that rules this issue: Real Decreto 178/2003 dated 14th February Article 6 & 8, in relation with la Ley Tributaria), establishes that EU Nationals who are resident in Spain and not working or studying in this Country, must apply for such identification card if you spend more that 183 days in a year in Spain.
To apply for this card all you need is your passport, two passport size pictures, and a recent certificado de empadronamiento (official Town Hall certificate that shows you are on their records as a resident in the municipality).
Who needs a Spanish Driving Licence?
If you are an EU citizen who is a resident in Spain you are required to exchange your driving licence for a Spanish version.
This procedure takes place before the Jefatura de Tráfico: you need to bring your own Country’s EU Licence together with a photocopy, a passport size picture, your Residence Card and a photocopy.
You also need to prepare and present two written declarations in Spanish:
1. Declaration that there is no judicial resolution which stops you from driving.
2. Declaration that you do not hold another EU valid driving Licence.
As a resident in Spain you have to exchange your licence as described above, failure to do so can be punished with 300€ for improper use of your Licence.
The above information is stated in the web page of the Dirección General de Trafico , However on a verbal consultation to this official body made before closing these lines , they have confirm to us that non of the above is necessary and you can drive with no problem at all with your UE Licence.
Contact Advocats for a photocopy of the exact piece of legislation for those of you who wish to put it in the glove compartment, just in case….
How To ITV a Foreign Registered Car ( MOT )
You need to approach an Industrial Technical Engineer who will prepare the paperwork and translation required of the original documents of your vehicle.
Once this is done all you need is to approach your nearest ITV station and proceed with the test. Cars over 4 years old must be inspected.
What are my fiscal obligations as a resident in Spain?
IMPUESTO DE LA RENTA (Income Tax)
All residents in Spain (for tax purposes this means everyone who spends more than 183 days in a year here), are liable for Spanish Impuesto de la Renta y de las Personas Fisicas = IRPF .
If you spend only 175 days but you are not able to show evidence that you live and pay tax in another Country you are still liable.
The tax year starts 1st January and finishes 31st December. The tax declaration form known as Modelo D - 101, should be presented before the Spanish Tax Authority known as Hacienda / Agencia Tributaria between 2nd May and 30th June.
If any of the following apply to you for the year 2005 there is no requirement to present the tax declaration Modelo D - 101:
A) If you have received not more than 22.000 € in 2005 from only one source of income.
B) If you have received not more than 22.000 € in 2005 from two different sources of income you do not have to prepare and present a tax form, provided:
B 1) That the total of the amount received from the second source of income and other sources of income if more than two, do not exceed the amount of 1000 €.
B 2) That your income received from more than one source corresponds to your pension and that the tax retention in origin has been duly produced.
If you received more than 22.000 € last year from one or two or more sources of income you will obviously have to prepare and present your tax form before the 30th June 2006.
However there are deductions applicable in some cases that may result in a rebate from Hacienda of the total or part of the tax paid. Please contact us for advice on this subject.
The sooner you prepare your tax form and pay the sooner you will receive your rebate or devolución from Hacienda.
Residents in Spain must also declare the proceeds received from the source of income known as RENDIMIENTO DEL CAPITAL INMOBILIARIO an example of which is the funds received from renting your house.
IMPUESTO DEL PATRIMONIO (also known as Wealth Tax).
This is a yearly tax that affects resident and non resident individuals whose assets in this Country in the year 2005 amount to over 102.182, 18€ on the tax scale (after making the appropriate deductions) or whose total wealth is 601.012.,10 € or over.
Non residents must declare their property in Spain irrespective of the value of their assets.
The period of time to present and liquidate this tax is also from the 2nd May until the 30th June 2006. The tax form is normally prepared together with the Impuesto de la Renta.
(More helpful information will be published shortly)... For further information, contact us.
posted by Villas Valencia at Tuesday, April 18, 2006
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