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UAE unveils tax residency criteria

But the DTA would only be really useful if you are getting any type of income, dividends... from your home country (for example) and you want to use the TRC to use the DTA to exempt that income from your home country and be taxed by your new country rules.

In my case I just want the TRC as a "get out of jail" card in case my home country tries to investigate me, even when I complied with all the requirements for not being a resident in there.
Would be useful even if there's no DTA due to not being a UAE national.

I saw there's an option to request a TRC for "General" purposes in the process, it indicates it's only useful for UAE government and/or airlines?
But in this case seems they would create one, as they can't say there's no DTA there?
And for evidence purposes in case of investigation of your home country, something (even if not perfect) is better than nothing.
trc is not a *get out of jail card* by any means. It is just a supporting document for your whole set of circumstances.
 
trc is not a *get out of jail card* by any means. It is just a supporting document for your whole set of circumstances.
You're right! But at least in my country, if you don't have the TRC, well, good luck even if providing hundreds of other documents, even passport stamped for periods longer than 183 days
If you can't prove you paid taxes on the other country, they will haunt you.
So in the UAE, as you don't have to pay, the only supporting document is the TRC.
Or is there any government web you can go to and get a tax document stating you declared everything and you owe 0? That would also work
 
You're right! But at least in my country, if you don't have the TRC, well, good luck even if providing hundreds of other documents, even passport stamped for periods longer than 183 days
If you can't prove you paid taxes on the other country, they will haunt you.
So in the UAE, as you don't have to pay, the only supporting document is the TRC.
Or is there any government web you can go to and get a tax document stating you declared everything and you owe 0? That would also work
What country is this? This thing is highly diverse and depends on every country, so its very beneficial to know the name of the adversary.
 
What country is this? This thing is highly diverse and depends on every country, so its very beneficial to know the name of the adversary.
Spain, have shivers down my spine when reading some case resolutions...
I'm starting to be a bit paranoid even if doing it right and want to make sure I don't have any loose threads, they did very good propaganda to make you fear them to absurd levels.

UAE was about to go into the "tax haven" list this year in Spain, good thing that the Emeritus King of Spain just moved his fiscal residence to Dubai this month and made the Spanish IRS remove it from the list hahaha
 
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You're right! But at least in my country, if you don't have the TRC, well, good luck even if providing hundreds of other documents, even passport stamped for periods longer than 183 days
If you can't prove you paid taxes on the other country, they will haunt you.
So in the UAE, as you don't have to pay, the only supporting document is the TRC.
Or is there any government web you can go to and get a tax document stating you declared everything and you owe 0? That would also work
Are you looking for TRC because you:
A. were a resident in UAE and resident in home country and now proving you have more ties in UAE
B. want to become resident again in home country after years being non-resident there and resident in UAE
C. have a tax audit from home country
 
Are you looking for TRC because you:
A. were a resident in UAE and resident in home country and now proving you have more ties in UAE
B. want to become resident again in home country after years being non-resident there and resident in UAE
C. have a tax audit from home country
I'm going to work as an employee from March to end of the year in Dubai but have 100% remote work.
So, the idea is to spend 90 days in Dubai to get the TRC, and then live in Europe closer to Spain (France and/or Portugal?)
I'll probably visit family during Summer and Christmas.
Always staying less than 183 days total in Spain.
But not sure if this is tightening the rope too much? Although I'll comply with all requirements to not be a fiscal resident in Spain.

So, it's "A", I'll have lived in both countries and I'm currently a freelancer in Spain until next month when making the switch.
Just want to make sure I understand everything before making the move, but as this new change is still to be implemented, then I'm a bit doubtful about how it will be exactly taken into reality.
 
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I'm going to work as an employee from March to end of the year in Dubai but have 100% remote work.
So, the idea is to spend 90 days in Dubai to get the TRC, and then live in Europe closer to Spain (France and/or Portugal?)
I'll probably visit family during Summer and Christmas.
Always staying less than 183 days total in Spain.
But not sure if this is tightening the rope too much? Although I'll comply with all requirements to not be a fiscal resident in Spain.

So, it's "A", I'll have lived in both countries and I'm currently a freelancer in Spain until next month when making the switch.
Just want to make sure I understand everything before making the move, but as this new change is still to be implemented, then I'm a bit doubtful about how it will be exactly taken into reality.

You're playing with fire/pushing your luck.
If you expect to consider 2023 as non taxable in Spain, you must:

1) Spend more than 183 days in Dubai, with a residency permit, salary, YEARLY rental agreement, bills and provable expenses (Starbucks, grocery tickets, you name it). Yeah, in theory you will become a tax resident under Dubai's eyes if you spend 90 days, but this is still not confirmed and who the heck knows, why risk it. Also, the fact that UAE considers you tax resident does not mean Spain will, and in case of doubt that's when the DTT rules will kick in, and since you will not be (ever) a UAE national, you will lose in that tie-break. So you WILL need to spend the 183 days and, to be honest, why risk it. Spend 200+ days.

2) You can't just move out. You need to log out from Hacienda by filing the proper documentation, and when youre in UAE you should register in the consulate asap.

The trick of spending a few days in UAE, getting the TRC and then going to Portugal will not work during the first year, that is for sure. They will challenge. Of course, this could happen maybe 5 years after you've moved back to Spain, after you've shown them the modelo 720 (if you decide to keep your money outside the country, which is probably a good idea in the first place, do NOT bring the money back into the country, not ever).
Anyway, basically doing what you're projecting you're heading straight into a cliff. Hacienda can afford missing, but you can not miss once. If they challenge and you don't have all your s**t in order, you're done for.

3) I am of course assuming you have no vital interests or wife/kids in Spain. Wife and kids WILL have to relocate with you (or you can divorce, at least on paper), and if you have company/ies you WILL have to appoint someone else as director and just stay as shareholder, preferably let someone buy into your shares, or it will be very hard to cut ties. If you have real estate, you must rent it all out or else it could be considered as your main residence. If the booty is worth hunting, they will hang on to any of these ridiculous things just to f you over.

4) My suggestion is to go out of Spain, and never come back until you absolutely retire or can, for example, take all in crypto only.

And last quesiton, what's your estimated profit per year? As I do read a few people obsessing about relocating but the overall money doesn't really pay off the whole operation.
 
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excellent post
i am not sure if reporting to consulate is a must, if you report to authorities back home that you are moving out and get a proper confirmation from them in writing

another thing about having the apartment that is not rented out, what happens if you own a vacation home that you don't want to rent? could the authorities claim your tax residency then (i guess there are at least 2 cases - being a citizen and not being a citizen)?
 
excellent post
i am not sure if reporting to consulate is a must, if you report to authorities back home that you are moving out and get a proper confirmation from them in writing

another thing about having the apartment that is not rented out, what happens if you own a vacation home that you don't want to rent? could the authorities claim your tax residency then (i guess there are at least 2 cases - being a citizen and not being a citizen)?
Whilst non of this is absolutely mandatory (except logging out), it is incredibly recommended in the event of a challenge.

Note that I am not an expert in any way and that the things I say here is mostly stuff that I've learnt the hard way and because I've seen myself in those scenarios. Otherwise I prefer not to chime in.
 
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it all makes perfect sense, and it is fairly the same according the information i have
you must have a written confirmation that you informed authorities of moving out

i would add that you should not own any vehicles, shouldn't hold any insurance policies, bank accounts...

again not everything is mandatory, except 183+ days, but can be used against you if you are challenged

what's the fine for not reporting modelo 720 ?
 
The fine is very small. Problem with not reporting 720 is that, whereas right now the fines for not presenting have been ruled out by Brussels and only the lack or reporting if fineable, it could be reverted with retroactive effect at any point.
BTW I'm sure you can still own vehicles there and have them insured, that doesn't make you a tax resident there.
Housing is a little bit more delicate as you could be challenged as living there, not the case on a car for example.

Oh and bank accounts you CAN own, but you should talk with the bank so they can mark them as expat accounts. They will ask you for all kinds of paperwork but same way you can have a Wise account, you can have an account in Spain. And even your same mobile phone number (you can just downgrade to a lower price plan).
 
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i don't agree with the vehicle, i think house could be less challenged than the vehicle it self (for house you can show electricity bills with low consumption to prove you are not living there)
but then again, not a mandatory thing
 
i don't agree with the vehicle, i think house could be less challenged than the vehicle it self (for house you can show electricity bills with low consumption to prove you are not living there)
but then again, not a mandatory thing
You have always immigration records to show. And flight tickets. The thing is if you want to live somewhere where you are not supposed to be.
 
still with all that they can challenge your other residency
that's when all those mentioned things come in place as an additional proof
 
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