We first published this article in February last year.  At that time Brexit had finally just ‘been done’, and the transition period begun.  Through 2019 and 2020 unprecedented numbers of British nationals formally registered as resident in Spain to secure their residency rights under the Withdrawal Agreement.  The numbers of residency applications spiked in the last months of 2020.  Immigration reported receiving many thousands of last minute applications in December alone.

This year we’ve been receiving a lot of queries this year relating to Spanish residency and tax in Spain.  For many it seems, the main priority was getting residency with the consideration of tax, put to one side on in some cases completely overlooked.

So we’ve refreshed and republished this article, and it will hopefully provide answers to most general questions that you may have about tax in Spain, if you’ve recently taken up residency in Spain.

Christmas Eve marked the moment the UK finally reached a Brexit agreement with the EU, full details of which have now been published.  The so called ‘Free Trade Agreement: a new economic and social partnership with the United Kingdom’, is of most interest to UK nationals living in Spain and other EU countries, those planning to and those with other interests such as business or a holiday home.

The agreement covers not just trade in goods and services, but also a broad range of other areas such as, tax transparency, air and road transport, energy and sustainability, fisheries, data protection, and social security coordination.

Notable points for UK nationals in Spain or other EU countries in the agreement are that:

• It provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin.
• On transport, the agreement provides for continued and sustainable air, road, rail and maritime connectivity, though market access falls below what the Single Market offers. It includes provisions to ensure that competition between EU and UK operators takes place on a level playing field, so that passenger rights, workers’ rights and transport safety are not undermined.
• On social security coordination, the agreement aims at ensuring a number of rights of EU citizens and UK nationals. This concerns EU citizens working in, travelling or moving to the UK and to UK nationals working in, travelling or moving to the EU after 1st January 2021.

This agreement at least brings closure to the uncertainty that has been hanging for so long, and is good news in part for many British Nationals in Spain.

The United Kingdom left the European Union on 31 January 2020.  The transition period that to negotiate future arrangements between EU and the UK ends on 31st December 2020, with a deal finally agreed at the last minute.

As of the end of the transition period, privileges enjoyed under EU freedom of movement come to an end.  British UK Nationals and their non-EU family members will be subject to all Spanish immigration rules for third-country (non-EU) nationals.

However, UK nationals and their family members who took up residency in Spain and other EU Member State before the end of the transition period in accordance with EU free movement law, will maintain their free movements rights after 31st December 2020.

As British Nationals will no longer be exempt from travel restrictions, new regulation will come into force on 1st January including the requirement to obtain Visa’s and possible travel bans.

The website for the Spanish Consulate in London notes:

The TIE, Tarjeta de Indentidad de Extranjero, is the Spanish identification card for citizens from third countries (non-EU) who reside in Spain.  As the UK is no longer in the EU British UK nationals also have to apply for this card to take up residency in Spain.

During the transition period the qualifying requirements for applicants e.g. for proof of means remained the same as they were when the UK was in the EU.  However from the 1st of January most British UK Nationals will need to obtain a long stay visa, before they can apply for residency and get their TIE, Tarjeta de Indentidad de Extranjero.

Read more about the Brexit Agreement and visas for British UK Nationals.

The process below is the procedure for applying for the Withdrawal Agreement TIE.  British UK Nationals could apply under the terms of the Withdrawal Agreement up until the 31st December.  Thereafter the Withdrawal Agreement TIE is only available to holders of the green EU residency certificate, and immediate family members of those that already have Spanish residency.  It may possibly (not yet officially confirmed), be available to those who didn’t obtain residency documentation, who can prove that that they were otherwise legally residing in Spain, before 31st December 2020.

The TIE Application Process for British UK Nationals

There are two stages in the process.  In the first stage an application is presented to the Foreigners Office (extranjeria) in the province where you reside.  The second stage is completed at the National Police Station in the area that you live.

The initial application can be presented in person or by an authorised representative, and can be done face to face at the Foreigners Office, or submitted online.

In most places, you have to call the foreign office to make an appointment to present your application.

The online submission system is working well, and the Foreign Office are encouraging the use of this system.  To submit you application you need to have a digital signature and certificate in place.  If you don’t have one, you can authorise someone else or a company to complete the online submission on your behalf.

This is done using the ‘Designacion de Represenante‘ form.

First Stage TIE Application & Documentation Required

The wide variances that exists from one town to the next regarding documents for EU residency certificate applications, does not apply to TIE applications, as all applications are processed at the provincial head office not at the Police Station closest to where you live.  This makes it a lot easier to assess and prepare applications, and provides a lot more consistency.

Official translations of documents that are not in Spanish must be provided.

Additional documents to support your application

The Foreign Office when reviewing applications apart from checking that you qualify, are also looking to see that the applicant is actively living and present in Spain.  The list below taken from their request for further information on an application.  It is extensive and you may not be able to provide everything on the list, however the more you can provide, the higher chance you have of first time acceptance.

*receipts of transactions in Spain or showing in bank statements
*proof of attendance at medical consultations – dentist or doctors appointments/vet appointments
*contracts of any nature entered into in Spain 
*receipts for utility supplies (electricity, water, gas, telephone …)
*receipts for fixed or mobile telephony at your address in Spain
*documents from public or private entities that demonstrate having received a service in Spain 
*plane ticket/boarding card from entering Spain showing arrival in Spain
*entry stamp to Spain in passport
*documents showing relationship with public or private entities in Spain (e.g. clubs  associations, training centres, gym …)
*income tax returns in Spain 
*tenancy agreement
*shopping receipts

When your application is received, a receipt will be issued confirming that it has been presented.  It will then be reviewed accordingly at the foreigners office.  If for any reason your application is not immediately accepted, 10 business days will be given to supply any additional information that may have been asked for to continue with the application.

Notification of the approval of your application will be sent within 3 months, and you have one month to make an appointment and complete the second stage application at the National Police Station.

Second Stage TIE Application

The second stage application process is relatively straight forward, and appointments are readily available in most areas at the Foreigners Offices and National Police Stations.

For your second stage application you need to have a pre-booked appointment.

You can make an appointment through the following link:

https://sede.administracionespublicas.gob.es/icpplus/index.html

For your appointment you will need:

*EX23 application form
*Your first stage approval notice / existing EU residency Card and a copy
*Passport and a copy ( a copy of your passport and the application is acceptable if you are in the process of renewing it)
*Small passport (carnet size) photo 32mmx28mm
*Recent padron
*Modelo 790 form with €12 tax paid and stamped by the bank, or with payment receipt attached

When you present your application your fingerprints will be taken, and if everything else is in order, you will be given confirmation of your processed application and told to make an appointment to go back and collect you card in 3 weeks.

Your first TIE is valid for 5 years.  At the 5 year expiry of your TIE you can apply for a 10 year permanent residency TIE

The New TIE for British UK Nationals

Need a Hand Getting Your TIE?

British Citizen TIE Application Service

Call / WhatsApp

(+34) 951 77 55 44 / (+44) 033 0001 0777

The TIE, Tarjeta de Indentidad de Extranjero, is the Spanish identification card for citizens from third countries (non-EU) who reside in Spain.  Since July 6th 2020 British UK nationals moving to Spain also have to apply for this card, as the UK is no longer in the EU.

If you already have a Spanish residency certificate, you do not have to apply for the TIE, but can voluntarily exchange your certificate for the card.

The card is a full bio-metric national ID card so much more useful than the paper certificate.  The card also has the words ARTICULO 50 TUE, a reference to note that the holder was resident in Spain before the end of the transition period.

The Residency Certificate TIE Exchange Application Process

The application process is relatively straight forward, and appointments are readily available in most areas at the Foreigners Offices and National Police Stations.

You need to have a pre-booked appointment.

You can make an appointment through the following link:

https://sede.administracionespublicas.gob.es/icpplus/index.html

For your appointment you will need:

*Completed EX23 application form
*Your existing EU residency Card and a copy
*Passport and a copy ( a copy of your passport and the application is acceptable if you are in the process of renewing it)
*Small passport (carnet size) photo 32mmx28mm
*Recent padron (if you have changed address since you obtained your residency certificate)
*Modelo 790 form with 12 euros tax paid and stamped at the bank

When you present your application your fingerprints will be taken, and if everything else is in order, you will be given confirmation of your processed application and told to make an appointment to go back and collect you card in 3 weeks.

If you currently have a temporary residency certificate, your new TIE will be valid for 5 years.   You can apply to get a permanent one, either when you reach the 5 year anniversary of the date you got your residency certificate, or at the 5 year expiry of your TIE.

If you currently have a permanent residency certificate (with the word ‘permanente’), your new card will be issued for 10 years and thereafter is automatically renewable.  If you have held a temporary residency certificate for more than 5 years (but didn’t upgrade it to permanent), you may also be issued with a 10 year permanent TIE.

The TIE for British UK Nationals

Need a Hand With Your Residency Certificate TIE Exchange Application?

Residency Certificate TIE Exchange Service

Call / WhatsApp

(+34) 951 77 55 44 / (+44) 033 0001 0777

Update – Spanish Residency for British UK Nationals During the Transition Period

The article below was written the UK left the EU under the withdrawal agreement in January 2020.

Under the withdrawal agreement, British Nationals who hold a residency certificate have their rights as an EU citizen secured.  On July 6th 2020, the residency application procedure for British UK nationals, switched for the EU residency certificate to the withdrawal agreement TIE ‘tarjeta de indentidad de extranjeros’. Both the certificate and the new TIE give the holder equal status in terms of protected EU rights under the withdrawal agreement.

Read more about Spanish Residency for British UK Nationals and the Transition Period

Article written 13th April 2019

Earlier this year, the Spanish Government published its ‘No Deal Brexit’ Contingency Plan. The Contingency Plan was approved by Royal Decree 1st March, and affirms that the Spanish residency certificate will be needed to confirm legal residence in Spain. The plan makes provision for those residing in Spain who’ve not obtained their Spanish residency EU registration certificate before Brexit, to obtain residency documentation. However, it makes clear that British nationals in this situation will be treated differently to to those who have obtained their certificate BEFORE the UK leaves the EU.