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Sam, Accountant
Category: Tax
Satisfied Customers: 14200
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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I want to leave spain fiscally. I am thinking of doing it before

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I want to leave spain fiscally. I am thinking of doing it before 31st of December. I intend to be abroad ( not working or earning ) until 10th April and then register for the tax year in the uk. If I recieve dividends from a spanish company during that time between 31 Dec and 10 April ( In January) where is the dividend tax due?
Thanks for your question, I am Sam and I am one of the UK tax experts here on Just Answer.
Can you advise
1) Are you a British or Spanish citizen (country of birth) or another country
2) Where do you plan to go to live for the period of time from Dec to 10/04/2015 - will there be one or more countries, how long will you stay at each
3)If a British citizen, when was the last time you lived in the UK.
Customer: replied 3 years ago.

Hi Sam,

I am British, I´ve been in Spain for 22 years. I plan to travel to asia to different countries no longer than 2 weeks in each.

Thanks for your response
For tax purposes you (as an individual)will fall out of Spain's jurisdiction, and will not resume under the UKs jurisdiction until you actually return to resident in the UK, and no other country with whom you plan to visit will be able to resume this responsibility.
So, because we all have to pay tax somewhere, and I would assume that the company from which the dividend is payable is in Spain, then it will be the country from which the dividend is payable that would assume responsibility for its taxation (to ensure that the company's tax position complies)
The Spanish tax authorities may (and you have to appreciate I am not a Spanish tax expert) allow a refund of the tax credit suffered due to non residency but would require evidence of another country tax authority providing a residency certificate to permit this.
Whish would leave you remaining liable to this in Spain.
Sam and other Tax Specialists are ready to help you
Customer: replied 3 years ago.

Thank you for your answer. So assuming I pay the dividend tax in Spain (as a non resident, which I intend to do) I will not get any further taxation of this income after I return to the UK in April? I have to leave the Spanish tax system before the end of December as I do not want to be liable for the new Spanish exit tax. If I recieve the dividend after Jan 1st I´m not liable to pay the dividend tax until June 15th 2016. I just want to double check I´m not going to be caught out with any liabilty to the UK authorites ??

Thanks for your response
That's right, as
1) The payment is not made in the same tax year as you become UK resident but most importantly of all
2) the payment will be made prior to your return to the UK, and are only considered on any foreign income paid AFTER your return to the UK
Taxation of any payment is determined by the UK tax authorities on the day it is received/paid, so you will not be caught out twice, as this key date is after 1st Jan and I assume will be paid before your return to the UK
Let me know if you have any follow up questions, but, if in the meantime, you could rate the level of service I have provided, it would be appreciated, as this ensures that Just Answer, credit me for my time