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.