Self employed working abroad tax question

[Confusedguy]

I am self employed working online in Ireland.

I'm planning to move to Spain in March 2023 while continuing to work online.

I know that if I stay there for less than 183 days I won't be liable for tax in Spain, and if I spend at least 183 days in Ireland in 2023 or 280 days of 2023+2024 combined I will still be tax resident in Ireland.

But what if I decide after 6 months that I want to stay longer in Spain, say for 8 months of 2023? Can I register for tax in Spain for 2023 at that point / deregister from Ireland? Or would I have to decide that before the year starts?

Or if I spend for example 225 days in Spain in 2023 but still have at least 280 days in Ireland between 2023 and 2024?

Thanks!

 

[T McGibney]

I suspect you'll need professional advice on this, particularly in Spain. If you're running your business from a Spanish base, I'd expect you'll have tax and VAT registration obligations as soon as you commence there regardless of your personal tax residence status. Your Irish business tax designation may also change accordingly.

 

[Confusedguy]

I suspect you'll need professional advice on this, particularly in Spain. If you're running your business from a Spanish base, I'd expect you'll have tax and VAT registration obligations as soon as you commence there regardless of your personal tax residence status. Your Irish business tax designation may also change accordingly.

Thank you. I did ask my accountant and they mentioned that spending 183 days in 2023 or 280 days in 2023/2024 combined would mean I'm liable for tax only in Ireland. I didn't ask them about what happens if I end up spending less time than that here so I might be best reverting back to them with that and maybe seeing if there's someone in Spain I can speak to

 

[Nutso]

Don't forget than being resident in Ireland for 280 days over 2022/2023 would also mean that you would be tax resident in Ireland for 2023. Forget about 2024 for the moment. It's the previous year that is relevant, not the following year.

 

[Confusedguy]

Don't forget than being resident in Ireland for 280 days over 2022/2023 would also mean that you would be tax resident in Ireland for 2023. Forget about 2024 for the moment. It's the previous year that is relevant, not the following year.

This is a great point too. Thank you

 

[Killter]

Being self employed in Spain can be a bit costly.

Monthly 'autonómo' (self emplyed tax) starts at about 50€ for the first 6 months or so and rises up to about €350 over a year or two - the idea is to pay less tax as you start off and pay more as you grow. You then pay 7% or 15% on every invoice. You also have to pay some tax every 3 months or so. It is best to get an Asesor to manage this for you.

You file your taxes every year and you might get anything from a few hundred to a few thousand back every year in the 'Renta'.

It might sound like a lot to pay, but depending where you live in Spain, you will get a lot of things back as a citizen...lots of free events, festivals, one of the best health systems on the planet, etc.

Good luck.