ADVICE FOR NON RESIDENT SELLERS & TAX REPRESENTATIVES REF. CAPITAL GAINS TAX

When does joint responsibility applies for unpaid tax debts?

What does joint responsibility mean in respect of taxation of non-residents who receive income (i.e. capital gains tax) without having permanent residence in Spain?

The administration has the legal right to demand tax owed not just from those who are registered as taxpayers in Spain, but also from their representatives.

In the case of tax owed by non-residents, those who transfer received income (POA , lawyers and agents) might be equally liable for the debt, as are those persons who receive in their bank account deposits from property sales.

Joint liability covers the entire tax debt, excluding penalties. Also, in the case of payers of received income, as well as those who receive deposits or manage assets or rights belonging to residents in countries or territories deemed tax havens, tax administration proceedings may be conducted directly with the person responsible, without prior derivation of responsibility being necessary.

Author: J. Escobedo

I am a member of the Tenerife Law Society since 1989 with a dedicated team for anyone who needs an immediate answer or long term solution to any practical or legal issues appertaining to any property or business investment in Spain. If you have decided to move to Spain to start a new life, whether that´s buying a property or a business, then you will definitely need the services of a good Spanish Lawyer who is fully conversant with Spanish protocol and who has a good command of the English language. I am based in the south of Tenerife and I am specialist in Property Law, Inheritance issues and taxes as well as Tenerife and Canarian law and a great deal more. ABOUT MY STAFF All my friendly and professional staff are fluent in English. We have been working for foreign clientes for over 25 years in Tenerife, providing legal advice and litigation services to all our clients investing throughout the whole of Spain and we pride ourselves on providing a high quality service to our clients in the form of clearer communication and advice.

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