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Tax resident

Tax resident

I am a Spanish lawyer based in Marbella hence Spanish tax resident. I am also a UK Solicitor and since August 2010 a UK Notary Public. Only since July 2012 I have started practicing as a a sole practitioner Notary and have started invoicing (modest amounts as it is just the beginning).

I tried to apply for a NI number in September 2012 but my application was refused as they said I had not demonstrated my activity. Obviously as a sole practitioner, I have no employment contract.

I spend in Spain most of my time and my main source of income is in Spain, my wife and children also live in Spain but I fly to the UK approximately one week every month to attend my UK clients and I do not envisaging spending more time in the UK.

I am unsure whether according to the UK-Spain Double Tax Treaty, I effectively need to declare my UK income in the UK and eventually pay taxes there ,which may however be the case (section 14). 

Just in case, I have booked another appointment on 11th February to be assigned an NI number as I understand the financial year ends 31st March and I trust that I will now have more evidence to prove my activity and albeit modest, some income.

I would be thankful if you would can help me out with this case :)

VAT - Is Non Established UK business rule will be applied to me and do i have to register for VAT in UK? 


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05th Feb 2013 10:16

Make up your mind

Are you a Wind Turbine engineer


or a lawyer?

Or both?

Thanks (1)
to roblpm
05th Feb 2013 10:22


Apology for the unclear message,

I am posting question on behalf of my clients, last time there was a Wind Turbine engineer and this time is a Lawyer.

Thanks for the last time's answer.

Thanks (0)
By blok
05th Feb 2013 10:40


this is wierd

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05th Feb 2013 12:37

¿Por qué...

... se necesita un número de Seguro Nacional. Por lo que dice, usted es responsable de la seguridad social en España.

Por lo que dices, no ser residente en el Reino Unido. Su empresa, sin embargo, pueden someterse a imposición en el Reino Unido en la medida en que se lleva a cabo aquí.

El Reino Unido está aboliendo el umbral de registro del VAT para las empresas no establecidas aquí y, a continuación, tendrá que registrarse para el VAT en el Reino Unido si el lugar de la prestación de sus servicios es el Reino Unido. 

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to jeremy.clonie
05th Feb 2013 12:43



I agree with you on National insurance and income tax issue, but VAT rule is bit arguable.

 As my client is going to provide service from UK and he is going to register as a self employed in UK than indirectly he will become a UK established tax person, isn't it? so he will still get the benefit of UK VAT registration threshold of £77,000. Estoy de acuerdo con usted sobre el seguro nacional y la cuestión sobre la renta, sino la regla IVA es poco discutible.   Como mi cliente va a proporcionar el servicio desde el Reino Unido y que va a registrarse como trabajadores autónomos en el Reino Unido que indirectamente se convertirá en una persona del Reino Unido estableció impuestos, ¿no? por lo que seguirá recibiendo el beneficio de IVA del Reino Unido umbral de registro de £ 77.000.

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05th Feb 2013 13:01

Creo que...

... el asunto tendría que ser determinado por referencia a S.9 VATA 1994.

Thanks (1)
05th Feb 2013 14:55

That's very clever, George!

I am surprised that you did not translate s.9 VATA 1994 for good measure!  Does this make you Manuel to FawltyBasil?

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05th Feb 2013 15:11


Thanks Euan. I must remember to talk to complete Barcelona to Faulty Basil.

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