Inheritance Tax: IMPUESTO SOBRE SUCESIONES Y DONACIONES

INHERITANCE MATTERS AND DEATH DUTIES FOR BRITISH PASSPORT HOLDERS LEAVING PROPERTY IN SPANISH TERRITORY   The main difference between British and Spanish rules is that Spain does not accept the concept of the “estate” of the deceased being taxed, in Spain the BENEFICIARIES of the deceased are individually taxed and importantly NONE OF THE DECEASED PROPERTY CAN BE DISPOSED OF UNTIL THE TAX IS PAID. This is a complicated process and you may well decide to appoint a professional to help rather than try and deal with the matter yourself. We can help with the entire process from start to finish …

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Exchange of Green Residence Certificates for new Biometric TIE cards for British Nationals

It is important to note that British Citizen holders of an EU Citizen Green Registration Certificate either A4 size or green paper size have no legal obligation to do anything at the moment unless they wish to. The green documents are completely valid for now. Having said that at local level some officials are now refusing to accept the green paper as it states that the holder is an EU citizen. So it may make sense to exchange now for your own convenience. Spanish Migration Minister (Ministerio de Inclusión, Seguridad Social y Migraciones) Hana Jalloul has spoken out to encourage …

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Interacting Digitally with the Spanish Authorities

The Covid 19 pandemic, if not solely responsible for a changeover to electronic interaction by users with Spanish governmental organisations, has certainly consolidated that move to on line registrations for various authorities. So how do you process your various applications on line? During Covid restrictions with face-to face appointments fewer and farther between, some of the authorities are accepting on line submissions without digital accreditation for the moment, but that is likely to change and so you should consider getting either a digital certificate installed on your PC or signing up for the “Clave” (Key) system if you have not …

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“Swallows” after Brexit, the 90 day rule.

The UK had a transition period which ended on 31 December 2020. After this period, British nationals visiting Spain are subject to the Schengen area restrictionS, this is ability to spend 90 days in a rolling 180 day period for visitors, however temporary visitors will not need a visa. Those who are legally resident in Spain (ie registered with the police immigration division) will obviously not be considered “visitors” for these purposes. If you can substantiate that you had everything in place before the 31/12/2020 to be considered as a settled status resident of Spain – i.e funds, health care, …

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What type of “residencia” residence document should I have?

Below are the basic requirements for adult EU citizens in Tenerife Spain. Bear in mind that now the UK has left the EU, British Citizens have to apply for a third country Foreigner’s Identity Card. The details of this procedure are here (TIE): BUT it is important to stress there is no obligation for those British people who already hold the green residency certificate (either credit card sized green paper or A4 version) to exchange it for the TIE. Both documents will be valid in demonstrating residency status and rights under the Withdrawal Agreement, even after the end of the Transition Period …

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Where do I go to get Vaccinations for trips to other countries?

Whether or not you are eligable for national health cover here in Tenerife you can still use the International Vaccinations centre in Santa Cruz to get the  innoculations required for visiting other countries such as India. The centre is located just past the entrance to the Rambla near the Monumento a la Victoria “angel statue” Sanidad Exterior Rambla Santa Cruz, 169 38001 – Santa Cruz de Tenerife Teléfono: 922 99 92 10 You must make an appointment before you go which you can do on line HERE

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Main Changes To Accounting Procedures for Self Employed from Jan 2018

Working From Home From 1 January 2018 those declaring their taxes using the direct estimation method are able to deduct part of the utilities expenses of a property partially used for their economic activity and also living expenses that directly relate to the economic activity. Article 11 of Law 6/2017 adds letters b) and c), with effect from January 1, 2018, to rule 5 of section 2 of article 30 of Law 35/2006, of November 28, of the Income Tax for Individuals and states the following: I. Contributors whose economic activity is conducted in their habitual residence In these cases, 30 percent of the pro-rata …

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Spanish Will

If you own a house in another country, you are most strongly advised to write a Will in that country to cover the property there – In Spain this means visiting notary and having the document drawn up in Spanish. Trying to administer an estate in Spain without the correct Will is like trying to walk in treacle! Remember When thinking about who should receive your assets, it is important that you consider all your possessions, not just individual items in isolation. A foreign Will is as much part of your estate planning as an English Will, and hence you should …

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Embargos

Contrary to popular opinion a vehicle CAN be transferred to a new owner with an lien (embargo) against it, this depends on the type of debt and also the stage proceedings to recoup the debt have reached. This can cause problems for the new owner so it is essential to obtain a report (Informe de vehiculo) before handing over any money. If you have already purchased or the debt is your own, what can you do about the embargo? Firstly you need to distinguish between two types of debt – to private creditors and to a government agency. Depending on …

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Dealing with your local town hall

You will almost certainly have to deal with the local town hall at some point. They vary slightly in the way they do things from place to place, but the underlying procedures are the same. You may go to the town hall itself or you can often transact business at sub offices nearer to where you live, particularly for the costal regions. They will deal with the census (padron) information, and will issue Certificados de empadronamiento and Certificados de convivencia, opening licences for local traders, planning permissions, small works licences, “Vado permanente”, etc etc., In a seperate but often nearby …

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Buying a Business in Tenerife

If you are NOT thinking of buying a freehold business property, then in general what you are “buying” is what is called here a “Traspaso”. This is a private type of arrangement and what you are paying for is goodwill, stock, fixtures and fittings in the premises (if they are not the property of the premises owner) and also the existing business holder is giving up the right to what ever is left on their premises rental contract. A much better format is to negotiate a proper lease “cesíon” – but this is not so readily accepted by Tenerife landlords! …

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Registering your child for a state school in Tenerife

If your child is staring school for the first time you need to sign them up in March/April for the following September. If they are transferring from a UK school you can apply at any time (obviously not school holidays) but may have to wait for the next term to start. You must visit the school administrator of the appropriate school in your cachement area, where you will be given a list of all that is required of you. There are slight variations between areas but the basics are the same. You need to fill out a “solicitud de plaza …

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Can I get Health Care In Spain?

COVID 19 British Consulate Health Advice update 26/3/20 UPDATE FROM THE BRITISH CONSULATE -1. If you have been issued with an S1 form and are registered for residency, but you have not been able to register the S1 with the INSS (Spanish Social Security), then please email the Healthcare Team at healthcare.spain@fco.gov.uk They will help you process your application electronicallyIf you have been issued with an S1 form but you have not been able to register for residency, you can use your EHIC to access any necessary care, including prescriptions. If you don’t have a UK EHIC, please call NHS …

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Vehicle and Driver Fines

If you are unlucky enough to be fined for a traffic offence (speeding etc) and you have been sanctioned by the Guardia Civil, you can pay the fine online with your credit or debit card and if you do it within 20 days of the fine being issued you save 50% The link is here and you must have the paperwork for the fine to hand with the reference number. If you can’t or don’t want to pay on the internet you can still; Pat at any Correos (Post Office) Pay at any Banco Santander Calling  060 and pay by card …

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CAR SALE / PURCHASE CHECKLIST

Making sure the vehicle is either in your name officially (or removed from your name if you are selling) is a more complicated process in Spain than it is in the UK Seller Photocopies of: NIF If non Spanish: White NIE in date plus Passport Or certificado de registro plus passport Or TIE Originals of: Ficha Técnica (car log Book) Permiso de Circulación matching the name of the documents above – this is to make sure the person who is selling is actually the regsterd owner Receipt of previous years  rodaje (road tax) Details of Current Address The seller should …

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