Triple Tax Exposure: Living in Spain, UAE Income, US Brokerage
An individual resides in Spain for more than 183 days while working remotely for a company based in Singapore. They invest through a brokerage account located in Canada. The individual believes they are not liable for Spanish taxes due to their foreign employment and non-EU based assets.
Input Data
- Individual status: Resides in Spain
- Employment: Remote work for a Singapore-based company
- Investments: Brokerage account in Canada
- Assumed tax status: Non-resident in Spain
Jurisdiction Conflict
Country of registration — The individual is not formally registered as a tax resident in Spain, relying on their employment and asset location outside the EU to justify their non-resident status.
Country of effective activity — Despite not being registered, the individual spends more than 183 days in Spain, which under Spanish law, establishes tax residency based on factual presence.
Conflict — The primary conflict arises from the individual's assumption that foreign employment and non-EU assets exempt them from Spanish tax obligations. Spanish authorities focus on physical presence and the center of vital interests, potentially leading to tax liabilities.
AI Analysis
Scenario A — Assumed Non-Residency
- The individual assumes non-residency due to foreign employment and assets.
- Potential penalties for non-compliance with Spanish tax obligations.
- Risk: High due to factual presence exceeding 183 days.
Scenario B — Unclear Residency Documentation
- Lack of documentation for actual days spent in Spain.
- Increased scrutiny from Spanish tax authorities.
- Risk: Medium due to potential discrepancies in residency claims.
Scenario C — Center of Vital Interests
- Assumption that vital interests are outside Spain due to foreign assets.
- Possible reclassification as a tax resident based on presence and interests.
- Risk: High if vital interests are interpreted as being in Spain.
Key risk indicators
- Presence in Spain exceeding 183 days.
- Foreign employment and non-EU assets.
Output of Richys AI Analysis
- AI assesses exposure based on factual presence and residency criteria.
- AI matches facts to potential tax liabilities under Spanish law.
- AI highlights need for expert escalation to address residency assumptions.
Expert Boundary
Involvement of a verified EU expert is required for:
- country-specific interpretation of the center of vital interests
- application of the Spain–Singapore tax treaty to concrete facts
- selection of a defensible filing position
- preparation for potential tax authority inquiries
Case Conclusion
Spanish tax authorities observe factual presence exceeding 183 days. The false assumption of non-residency due to foreign employment is exposed. Mismatch identified between legal registration and factual presence. Risk becomes material when residency criteria are met under Spanish tax law.
Start case analysisThis case is for illustration purposes only. Real outcomes depend on residence, income structure, documents and timing. For your specific situation, use structured case analysis with AI and verified EU experts.
Mathieu Fiscalis
AI assistant – Taxes & Cross-Border Tax