The Spanish tax authorities will prioritize tax residence investigations during 2021
16/02/2021
The Spanish tax authorities will prioritize tax residence investigations during 2021
Flash informativos
Annual TAX & Customs Control Plan for 2021
The Spanish Tax Authorities have recently released the Annual Tax & Customs Control Plan for 2021 which was published the last 1st of February in the Spanish Official State Gazette (BOE). This document annually details the matters in which the tax inspections will mainly focus each year making it, undoubtfully, an interesting reading for tax payers and practitioners.
For 2021, the Plan announces that the tax residence status of HNWI and UHNWI will be heavily monitored by the tax authorities.
The Spanish media is also informing these days of the relocation of famous youtubers to Andorra, which has triggered heated debates in the public opinion.
In this context, in LENER, we believe it is wise to keep in mind some key-points regarding individual’s tax residence.
More information:
Guadalupe Díaz-Súnico
Tax Department Partner
Nuria Estévez
Tax Department Lawyer
