The number of people out of work in the Canary Islands rose to 317,300 in the second quarter of this year, an increase of 16,100 on the previous three months.Â
The newly released figures show that almost a third of the working population in the islands are without work.
The figure is ...
Drinking beer in moderation can actually help keep you hydrated, according to a new study by a group of Spanish scientists.
After years believing that alcohol contributes to dehydration, we're now being told that beer, which is 95 per cent water anyway, can help replace fluids lost on a hot summer's ...
The tiny island of La Graciosa is in shock today after a 42-year-old man was stabbed to death last night.
The incident is believed to be the first recorded violent death ever on the normally tranquil island off the coast of Lanzarote.
Emergency services, including a helicopter, rushed to the scene but were ...
The Canary Islands' Met Office has extended its yellow alert to all the islands, warning that temperatures in the south west of Gran Canaria and across Tenerife, could rise to more than 36C.
The alert comes into affect at 11am this morning (Thursday) and is expected to last until at least ...
THANKS THIS WEEK GO TO:-
All involved in last weeks quiz night benefit at The Java Bar & Sandy´s, Los Cristianos, where we raised €200. Well done Trisha darling for organising it all, and to the many who turned up and supported us.
UPCOMING EVENTS
There will be a cause event at ...
News is coming in that the Parliament of Catalonia has passed a bill banning bullfighting.
It was a fairly tight run thing with the bill passed by 68 votes in favour of the ban, 55 against and nine abstentions.
With this legislation, Catalonia will become only the second independent community in Spain, after ...
Here
is a basic automated translation tool which will help you to get the
gist of a Spanish word or phrase. Contact us at help@diana-mcglone.com
if you need something more sophisticated.
The inability to speak the local language is one of the
biggest barriers to settling into an overseas community. If you don't Speak
Spanish and you Need Help in Tenerife?- with any sort of paper work, Translations, NIE, Certificate
of Residence Registration applications and renewals, Tax returns - La Renta
etc, Voting rights - Padron, Car Transfers, Boat transfers, Change or renewal
of Driving Licence, Making your Spanish Will, Registering at the Doctors, using
a European Health Card, visits to Hospital, Denuncias at the Police station
or Guardia Civil, Dealing with the town hall or utility
companies, etc etc. etc.. To email Click
Here help@diana-mcglone.com or ring mobile number
0034 647 057 599 or ring land line 0034 922 86 74 78
and leave your contact details. Now also on Facebook
We
will accompany you every step of the way!
LATEST ISSUES
Declaración de la renta - Annual Income Tax Return
The Spanish tax man will dole out more than 12.28 billion euros in tax rebates
later this year, to 15.7 million taxpayers, according to the head of the Hacienda,
Luis Pedroche.
The money is part of the 2009 income tax pot and averages out at around 782
euros each, for the lucky recipients.
They can tell you this because they already have your money.
Unlike in the UK, where the tax man sets allowances against income in advance,
in Spain, most people have a straight percentage of their gross pay deducted
from their pay packet or they pay tax quarterly on business income. Then,
when the tax declarations go in the following year, allowances, similar to
those in the UK, (such as married man's allowance and tax relief on pension
contributions), are added to the equation.
It means most people, (this year 80 per cent of taxpayers), get a rebate.
This year, the campaign to present and collate personal income tax returns,
began on Monday May 3 and concluded on Wednesday June 30.
Personal Allowances for Spanish income tax 2010
General allowance 5,151 euro
Age allowance (65+) 6,069 euro (75+) 6,273 euro
Disabled allowance 2,316 - 7,038 euro depending on degree of incapacity
Child allowances
First child - 1,836 euro
Second child - 2,040 euro
Third child - 3,672 euro
Each further child - 4,182 euro
Elderly relative living with family whose income is less than 8,000 euro
pa:
65+ 918 euro
75+ 1,122 euro
Maternity allowance (Reduccion por cuidado de hijos)
2,244 euro pa per child under three years old.
Earnings related Personal Allowance (for employees)
Earnings not more than 9,180: 4,080 euro
Earnings 9,180 to 13,260: 4,080 - 35% x (Earnings - 9,180)
Earnings 13,260 + : 2,652 euro
Disclaimer: Spanish Tax law is complicated and whilst every
effort has been made to offer information that is current, correct and clearly
explained. This article is intended to be a general overview and certain details
have been deliberately omitted. We are not responsible for the result of any
action taken on the basis of information contained on this website, nor for
any errors or omissions. This information is not intended to offer specific
legal, accounting or tax advice. You are strongly advised to seek professional
advice concerning your specific situation.
Changes to Non Residents Income Tax (Property
Let Out)
In the Official Gazette (BOE
in Spanish) dated 2.03.2010, the Law 2/2010 has introduced a change
in the Income Tax Law for Non Residents changing the way they pay Income
Tax on properties let in Spain. Up to now, non residents tax payers
paid 24% of the gross income on properties let in Spain,they were not
allowed to deduct any expenses at all, there were examples when the
tax paid could exceed 60% of the actual profit.
The European Union has pressed Spain to change this situation, and
with the new Law, you can now deduct all expenses directly connected
with the letting of the property: electricity, water, community fees,
rubbish collection or local rates, maintenance, cleaning services, interest
on mortgage (if applicable), professional fees, exactly in the same
way as residents do.
However, it is not always straightforward. If you were letting your
property 365 days per year, you could deduct all the expenses, but if
you rent only a fraction of a year the expenses have to be pro-rata.
You may qualify for a Tax rebate worth THOUSANDS!
From 1997 until the end of 2006, the Spanish Tax Authorities charged non-residents
of Spain a higher rate of capital gains tax when they sold their properties
than local residents had to pay. This was clearly a case of discrimination,
so the Spanish Government was taken to the European Court.
And they lost!
That means that foreign non-residents taxed on the sale of their property
from 1997 to the end of 2006 qualify for a tax rebate.
* Over 90,000 foreigners qualify
* 944 million Euros of overpaid tax are waiting to be claimed in Spain
* The average claim value is approximately €12,000
What do you need?
A ‘Power of Attorney’ with the Hague Apostille
A power of attorney and Hague Apostille must be signed in the presence of
a Notary. The Notary does not need to be in Spain, and you should be able
to find one conveniently located near you. The Notaries Society and My Notary
both have online searches to help you find a local Notary in the UK and Ireland.
The cost of a Notary to witness the signing of these documents will be approximately
£100.
A copy of your tax return when the property was sold
You will need copies of either a Modelo 212 and
/ or a Modelo 211 which are your Spanish tax returns. Both forms are
from the “Agencia Tributaria” and will be headed, “Impuesto
sobre la Renta de no Residentes”.
Proof that you were a fiscal resident of another
EU country
You will need to show that you were a fiscal resident of another EU country
at the time when the property was sold. To show this, you will need a copy
of your official tax return or a certifiate of fiscal residency. If you were
resident in the UK, for example, you will need to send us a copy of your P60
for that year.
A copy of the property deeds
You will need copies of the Escritura de Compraventa”, the purchase
deed and sale deed of the property.
A copy of your passport
A copy of the passport of each of the owners of the property is required.
If you sold a Spanish property between 1997 and the end of 2006, click on
the link below learn more about a company which is offering to reclaim your
overpaid tax on a no win no fee basis. As long as you have all of the required
douments the only outlay you will have to make is to a notary to have a power
of attorney drawn up - cost around 100 pounds sterling depending on where
you are.
From
the 1st May 2010 regulations regarding European Health Cards issued
to British Pensioners WHO HAVE USED AN S1 or E121 TO REGISTER IN THE
SPANISH NATIONAL HEALTH SYSTEM have changed. They will no longer obtain
their European health cards (Tarjeta Sanitaria Europea) from Granadilla.
Instead they will be required to apply to the UK. At the moment application
forms are being sent by post to those who qualify for signature and
return by post. The new cards will begin to be issued in April.
Remember as residents in Spain you would need the card
when visiting the UK, France, Germany etc, but remain with your blue
Spanish Tarjeta Sanitaria (or paper equivalent) for use in Tenerife.
Click on the small picture of the letter being sent out (left) to see
the full size version.
Effective January 1, 2010, the general withholding and prepayment rate is
increased from 18% to 19%. This is called "Retención" It
is applied, for example on the payment businesses who rent locals make on
Modelo 115
There are similar amendments to nonresident income tax, consisting of increasing
the tax (and withholding) rate established for dividends, interest and capital
gains. The tax rate applicable to such income is increased from the current
18% to 19%.
En materia de retenciones, se leva al 19 por 100 el tipo
de retención para los rendimientos de capital mobiliario, para las
ganancias patrimoniales derivadas de las transmisiones o reembolsos de acciones
y participaciones de instituciones de inversión colectiva, para los
premios, para los arrendamientos y subarrendamientos de bienes inmuebles urbanos
y para los rendimientos precedentes de la propiedad intelectual, industrial,
de la prestación de asistencia técnica, del arrendamiento de
bienes muebles, negocios o minas y del subarrendamiento sobre los bienes anteriores.
The 400 euros per year income tax rebate across the board has now been withdrawn
for 2010, but is replaced for those with an annual income of less than 12,000
euros as follows:
Annual income equal or less than 8,000 euros deduction 400 euros per annum
Annual income between 8,000.01 and 12,000 euros deduction of 400 euros LESS
0.1 x the differance between the annual earnings and 8,000 euros
Art. 80 bis.1 de la Ley 35/2006, de 28 de noviembre, del
Impuesto sobre la Renta de las Personas
Físicas, modificado por el art. 70 de la LPGE 2010, con efectos desde
1 de enero de 2010:
Paying Traffic Fines by Credit Card on the
Internet
If you are unlucky enough to be fined for a traffic offence (speeding
etc) and you have been sanctioned by the Guardia Civil, you can pay
the fine online with your credit card and if you do it within 28 days
of the fine being issued you save 50%
If you can't or don't want to pay on the internet you can still;
* Pay at any Banco Santander
* Any Correos (Post Office)
(not as yet valid for fines issued by the Local Police for illegal
parking etc - these still have to be paid locally at the Ayuntamiento
or Police Station in question)
2010 Tasas
Everytime you transact something with a Spanish government department ie
driving licences and cars at Trafico (like the DVLA) or your Residence paperwork
at the Extranjeria (foreigners dep of the National Police), there is a processing
fee to pay. This is called a Tasa and the amounts are fixed in January every
year - this is usually over and above, or independant of, any taxation due
for the particular transaction if applicable.
Certificado de registro de residente comunitario / Tarjeta de residencia
de familiar de ciudadano de la Unión Europea 10.10 €
Número de Identidad de Extranjero (NIE) 9.27 €
Driving licence renewal 22,22€
European driving licence inscription 7,88€
Exchange European Driving licence 26,26€
Substitution of an in-date European Driving Licence for reason of theft,
loss or damage 30,10€
Change of Ownership of car 50,50€
Residents and Fiscal Residency
Residents who do not work, are self employed or do their annual Declaración
de la Renta tax return must make sure that the Hacienda is aware of their
Residencia Fiscal - where they live for tax purposes. Make sure you have updated
your information via a modelo 30 form more
info
The Spanish National Healthcare Service is considered to be one of the best
in Europe. Most statistics show the Spanish service to be better and certainly
the equal of the UK NHS. Access to this service is freely available to EU
citizens as long as you have taken the necessary steps to prove your entitlement
to the Spanish authorities, which in the case of S1
or E121 and S1 or E106 will include applying for a registration certificate.
For UK residents who spend more than 3 months in Spain at a time you need
either an S1 (E121) or S1 (E106). The S1 (E121) is designed for people of
retirement age who are receiving a UK State Pension and it entitles them to
permanent and continuing access to the Spanish National Healthcare Service.
The S1 (formerly E106) is based on up to date UK NI contributions. A European Health Card
will entitle you to cover for holiday stays of up to 90 days at a time only.
Once you have obtained all the necessary permits, you then
have to register with your local GP to finalize the process., Most National
health GPs in Tenerife DO NOT speak English and will require
you to bring an interpreter. I can translate at this initial meeting and accompany
you to any subsequent doctors or specialist appointments. You would be wise
to bring any records of previous medical history with you.
Who is entitled to Spanish National Health
cover and how can I apply?
Eu citizens who are working or self employed and are
making up to date Spanish national insurance contibutions, plus their legal
dependants, Retired EU citizens who were working legally in Spain and have
now retired, or EU citizens who have retired and are entitled to health cover
from their own member state via an S1 (formerly E121), job seekers who have
anS1 formerly E106).
What
type of "residencia" residence document should I have?
This information correct as at JULY 2010
Here are the basic requirements for adult EU citizens in Tenerife
Spain:
1)White NIE certificate
valid for up to 3 months - then superceded by either 2 or 3 depending on your
status · copy and original of application form Ex14 and Modelo 790
for a 9,27 euro payment in the bank, copy and original of your passport when
you attend the National Police Station /Extranjeria. Certificate issued 3
to 4 working days later. If you already have an NIE number this stays with
you for life and you can jump to point 2 or 3 depending on your circumstances.
2) Green Certificate of registro for indefinite or fixed
length stays of over 3 months · 1 copy of application form Ex16, Modelo
790 for a 10,10 euro payment, 1 passport type photo, (if at Las Américas
- not required in Puerto de la Cruz) photocopy and original of Passport when
you attend the National Police station/Extranjeria· issued on the spot.
(If you are new to Spain you can apply for a NIE number and the Green certificate
at the same time on the same form Ex16 but you have to pay both fees together
ie 19 euros 27)
3) Certificate of NON residence for Spanish Bank - stays
in TOTAL of under 6 months in any one year · Original & copy of
application form Ex13, Modelo 790 for a 10,10 euro payment, photocopy and
original of Passport when you attend the National Police station/Extranjeria·
Issued 3 to 4 working days later.
If you are coming here to live and work or retire here we can attend the
National Police Station /Extranjeria with you and make sure you get the right
paperwork issued. If you are a non resident or visitor we can either attend
with you or arrange for a notary to draw up a limited power of attorney to
enable us to get the douments on your behalf. Ring mobile number
0034 647 057 599 or ring land line 0034 922 86 74 78
for more information.
Residencias replaced
by Certificate of registration - Changes to regulations Information
Updated Sept. 2007
As of the 28 March 2007 the
regulations for European Union Citizens changed:As
from Monday (2 April 2007) you must process the new Certificado de Registro
applications at the National Police Station. they look like the one below
right
Application forms are available at the information desk. There is a processing
fee, which has to be paid in the bank and forms for that are again available
at the Police Station. Although the new certificate does not reproduce your
photograph, you still have to provide one at some police stations for them
to keep with your records. EVERYONE regardless of age who is an EU citizen and has
stayed or intends to stay in Spain / Tenerife for a period of longer than
3 months is obliged to get themselves entered on to the foreigners' register
- even those people who used to be exempt from having residencias under
the previous legislation. If you already have a residencia you can wait
until that expires. The old style plastic residencia cards for Europeans
will expire by April 2012.
This affects a lot of people who are working or living here and under the
old scheme did not have to do anything except have a contract or work for
themselves - including children! -now all must go in person to the
National Police Station.
Non EU citizens who are married/dependants of EU citizens
have to follow a different procedure which involves a trip to the Extranjeria
in Santa Cruz.
There is a help desk at the Police Station - but if you don't have
at least some Spanish you may struggle.
If you are not a Spanish speaker and need help with this please contact
me on 647057599 or 922867478.
DO NOT attend the Police Station unless you have previously
collected ALL the required documents, information and bank
receipted tax payment form - you will simply be turned away! On the bright
side the certificate is issued straight away and you will not have to return
to renew in 5 years (under present legislation anyway!) Dependant
children not born in Spain will have to have their birth certificates officially
translated and will have to provide a certificate of convivencia as well as
the other documentation.
Source information posted on the ministry of
the interior's website (28/03/07) quote: click
here
Consumers:
Consumer complaints - what to do if it all turns sour!
Whilst there are a great many honest and reliable businesses providing quality
merchandise and services in Tenerife, we have all heard tales of woe regarding
purchases of cameras, electrical goods, bad service etc.
Common sense tells us if it sounds too good to be true it probably is! However
the following rights apply everywhere in the EU including Tenerife:
• If the item you bought does not look or function as it was advertised,
or if it is not satisfactory, you have the right to have the item replaced
at no extra cost or to get your money back if the replacement is not completed
in a reasonable time.
• If you buy goods that turn out to be faulty, manufacturers must compensate
you for any personal injury or damage caused to property.
• Whether you buy goods or services by post, telephone, fax, or through
the Internet from a professional trader, you have the same rights in relation
to guarantees as if you had bought them in a shop.
But the question is what can you do about it if you think you have a claim?
If you are still on the island your first point of call should be to the
trader themselves to try and resolve the matter amicably – if this doesn’t
work you should ask for a complaint sheet “Hoja de Reclamaciones.”
There is a legal requirement for all establishments to have these available
and they are not allowed to make you go to another branch or office to get
one. “Hoja de Reclamaciones” are carbonised forms made up of a
white copy (for the authorities), a pink copy (for the establishment) and
a green copy (for the person making the complaint). The establishment must
fill in their identification details. If “Hojas de Reclamaciones”
are not available, are not fully completed by the trader or are refused, customers
can present a complaint to the authorities. They should include in their complaint
the fact that an “Hoja de Reclamaciones” was not available etc.
This is best done in Spanish if you possibly can.
Customers should state their name, address, and ID number or passport number,
and fill in all relevant boxes on the form, stating clearly the reasons for
their complaint, and the date on which the complaint is made.
Once the form is completed, it should be signed by a representative of the
establishment, who can add any comments they consider appropriate. You should
then retain the green copy for your records, hand over the pink copy to the
establishment. The original white copy has to be sent to the local Consumer
Authorities (see contact information below) within one month, together with
any appropriate proof or documents, especially receipts if the complaint concerns
prices, which should be attached to the form (remember to keep photocopies
for yourself).
The Local Consumer Authority should acknowledge receipt of the “Hoja
de Reclamaciones” within 15 working days of receipt. They will then
notify the establishment about the complaint, and allow them 10 working days
to reply.
Proceedings will be initiated, if and as appropriate, and the Consumer Authority
will advise the plaintiff of its decision.
Completing this form does not prejudice your rights to also make a complaint
in person to the appropriate consumer authorities and if you need to do that
or you were not given an “Hoja de Reclamaciones” by the trader
you should look for an “Oficina Municipal de Información al Consumidor”
(OMIC) In the south and west coast these are located at:
You can also make use of the European Consumer Centres Network (ECC-Net)
of unattended computer terminals, or “Virtual Offices”, which
are placed in strategic locations in major tourist areas.
The terminals have touch screens so that users can access information on the
services provided by the European Consumer Centre in Spain through its website.
You can also fill in a complaint form on line and send it to the ECC in Spain,
whose consumer advisers will process the forms and contact the customer direct.
In Tenerife these are located at the Los Cristianos Cultural centre in the
Plaza del Pescador and at the Troya Tourist Office in Calle Rafael Puig Lluvina,
Playa de las Américas.
But what to do if you have returned to the UK
before you find out your purchase is faulty?
The Spanish European Consumer Centre (CEC) is a public service organisation
for consumers who require information or assistance in connection with the
acquisition of goods or the use of services in a country other than their
own and you can deal with them in English.
They are part of the European wide ECC-Net, of organisations and institutions
which operate in a similar way, have similar powers and objectives, and are
located in each of the Member States of the European Union.
The European Consumer Centre can help you if you are a citizen of a Community
state who purchases goods or uses services in any part of Spanish territory
and you can submit your enquiry via their website here: http://cec.consumo-inc.es/cec/Secciones/Contacta/Contacta_en.asp
Most honest traders do cooperate with the various national and European consumer
associations but although in some cases these may instigate sanctions against
a trader if they are in breach of current regulations, it does not necessarily
mean that the consumer will be recompensed.
You may ultimately decide to go to the arbitration courts. If you are in
Spain you should do that through the OMICs there is a standard form here:
http://www.consumo-inc.es/Arbitraje/solArbitraje.htm
or through the CEC if you are outside Spain, both can contact suppliers and
mediate between them and customers, until a satisfactory solution has been
reached. If this is not possible, they will assist and advise you with regard
to any alternative means of resolution prior to the commencement of legal
proceedings, which in Tenerife can be a lengthy and possibly expensive procedure.
Mindful of the differences in member state’s legal systems, on the
11 July 2007 the European Parliament adopted a regulation establishing a European
Small Claims Procedure. The regulation is intended to simplify and speed up
litigation concerning small claims in cross-border cases, and to reduce costs.
It applies to civil and commercial matters where the value of a claim does
not exceed 2,000euros. The procedure came into effect on January 1 this year.
More information can be found on this website: http://ec.europa.eu/justice_home/judicialatlascivil/html/sc_information_en.htm
However litigation should never be a “do it yourself” affair and
should always be thought of as a last result if all else fails.
Remember, if you do not speak Spanish, and need to deal with a shop or tradesperson
regarding a query or complaint The One Stop Problem Shop can assist you with
the initial contact so that there are no language difficulties to exacerbate
a possibly already inflamed situation!
Contact us for help with consumer problems, along with the many other forms
of bureaucracy you may encounter in your daily life in Tenerife.
Call us on 922 86 74 78 or email help@diana-mcglone.com
Residents
discounts
There appears to be a great deal of
confusion amongst companies as to how or when they will allow residents
discounts for flights entries to museums etc, since the announcement that
plastic residencia cards will no longer be issued
to EC citizens - but the Binter airline at least seems to be prepared:
from their website in English : Q:Can I buy a ticket with the discount
for Canary Islands residents?
Yes. In order to do so you will need to prove that you are a resident
in accordance with one of the following requirements:
Current National Identity Document which states the address of residency
entitling the holder to the discounted airfare.
Residence Card in the case of nationals of other member states of
the European Union, or of member states signatory to the agreement on
the European Economic Area, provided that it includes the address of
residency in the Canary Islands entitling the holder to the discounted
airfare.
Residency may also be demonstrated by a standard Certificate
of Residence (Certificado de Residencia) issued by the Town Hall of
the place of residence of the person concerned.
Persons doing military service must show their certificate of residence
signed by the Commander where they are based.
It must be remembered that certificates are valid for six months from
the date they are issued.
Members of Parliament (Congress or Senate) may be considered residents
on the presentation of credentials stating their first name and surnames,
the number of their National Identity Document and their constituency.
IMPORTANT : Customers who are unable to show any documentation
proving residency will not be accepted on the flight and their ticket
will be returned to them. They will be required to purchase another ticket
without the resident discount and check in again within the established
time limit.
I also sent an enquiry
to Loro Parque about what to bring to get discounted entrance fees and
they replied:
Thanks for your mail. Concerning your question the best would be if you
bring together with your British passport or Spanish drivers licence a
copy of your “Certificado de empadronamiento” from the Town hall of Puerto
de Santiago, ( Obviously this is for Stgo residents - others substitute
your own town hall ) so you won't have any problems at the entrance.
I hope I could help you and wish you a nice time in LORO PARQUE.
Best regards
Katja Hahn
LORO PARQUE, S.A.
Dirección de Relaciones Externas
Inge Feier - Directora
Katja Hahn - Departamento de Medios
Avda. Loro Parque s/n
E-38400 Puerto de la Cruz
Teléfono: +34-922-37-38-41 ext. 204
Fax: +34-922-37-50-21
you may want to print this to take with you in case there are any queries
at the ticket office
Dealing with your local town hall
You will almost certainly have to deal with the local town hall at some point.
They vary slightly in the way they do things from place to place, but the
underlying procedures are the same. You may go to the town hall itself or
you can often transact business at sub offices nearer to where you live, particularly
for the costal regions.
They will deal with the census (padron) information, and will issue Certificados
de empadronamiento and Certificados de convivencia, opening licences for local
traders, planning permissions, small works licences, "Vado permanente",
etc etc., In a seperate but often nearby office are The "Consorcio"
who actually collect monies on behalf of the councils, will deal with payments
for Local taxes, Vehicle road tax, Local property tax ( Impuesto
Sobre Bienes Inmuebles), Rubbish collection rates, Sewage rates, and in
some cases Water rates, although many Ayuntamientos have a private company
dealing with water supply, in which case they will be located elsewhere.
It is YOUR responsibility to make sure that the information supplied to the
local authority is correct. Estate agents will often offer change of name
of ownership with the local authority as a service, but do not assume that
they have done this. In the same way DO NOT assume that when you move your
name and indeed direct debit for these services will be stopped! As a rule
of thumb the person who was in occupation as at January of the year in question
is resposible for payments of local property tax. Make sure you are clear
than your name and bank account have been removed from the local records if
appropriate.
Emigrating
to Tenerife What Can I prepare before I leave the UK?
If you are NOT thinking of buying a freehold business property, then in general
what you are "buying" is what is called here a "Traspaso".
This is a private transfer type of arrangement and what you are paying for
is goodwill, stock, fixtures and fittings in the premises (if they are not
the property of the premises owner) and also getting the existing business
holder to give up the right to what ever is left on their premises rental
contract. A much better format is to negotiate a proper lease "cesíon"
- but this is not so readily accepted by Tenerife landlords!
Do the math! Look at the potential earnings and see if the return justifies
the outlay. Why are the existing owners giving up the business? There are
genuine reasons - family, retirement, moving up to a bigger better location
etc - but if there is no obvious reason, are they leaving because they couldn't
make it? If they couldn't what could you do differently? - perhaps you have
more experience in the field, better work ethic, etc etc. but be honest with
yourselves could you make it work if they can't.
I would always investigate whether I could set my business up from scratch
in an empty unit - would the set up costs exceed the cost of buying an existing
business?- Goodwill and location are usually the key factors in that choice.
If you are going for an existing business, remember the concept of a lease
as we understand it in the UK does not always apply. Have a meeting with the
landlord to firm up what length of rental agreement he will give you as the
"clock" starts again at zero when a new person takes over and you
must negotiate the rent, deposit and other terms and conditions of the agreement
with the landlord yourself.
Also check with the landlord how much percent transfer fee of the transfer
price he wants - he may be entitled to as much as 10% dependant on what is
in his contract with the current business holder. Are you expected to pay
that or the outgoing tennant.
Request a full inventory of items belonging to the business owner (NOT the
landlord) to be included in the Traspaso -transfer of business.
Contact the local council to check whether the business has an opening licence
or if not would that be looked on favourably. If there are problems what would
have to be done?. ie getting the premises up to code and obtaining what is
called a proyecto - which are architects plans to either confirm the premises
are suitable for the use you intend OR detail what needs to be done and then
act on those improvement requirements.
If dealing with food - check with the Sanitation department what level of
catering licence - cafe/ bar 1 fork 2 fork etc. you could have in that premises.
You may not have the set up to produce full meals for example. Also at least
one of you will have to have a food handlers certificate (in Spanish)
If the premises are located as part of a complex or community, as a courtesy
check with the "Comunidad" - community association. A friendly approach
to the president or comittee can often go a long way - this lets you know
what other owners in the complex see as problematic (if anything)
Then you have to get yourself set up as an "autonomo" - self employed
person, or you could form a company or partnership but that may be overkill
for a small business set up. Remember what ever way you work in Spain either
for your self or on contract to someone else you must have already formalised
your immigration status. If you are a European Citizen then you need to apply
for a Certificate of Registration and an NIE number
if you do not already have one. If you are non-european the process is too
complicated to explain here as there are variations from country to country.
Please contact us for further
information.
As a self employed person you can do this yourself at the "Ventanilla
Unica" (Small business unit) in Santa Cruz - inside the chamber of commerce
building - but you will need to speak Spanish or take an interpreter.
They will advise you on whether your plan is viable - set up your Tax, IGIC
(VAT) and Social Security requirements - they can also advise on licences
and permissions required, dependant on the type of activity you are thinking
of.
Steps:
HACIENDA ESTADO
· Declaración Censal de alta. Modelo 037 (*)
· Emisión etiquetas identificativas (Sticky bar code labels)
GOBIERNO DE CANARIAS
· Alta en el Impuesto General Indirecto Canario (IGIC). Mod. 400
· Alta en la Comunicación de Apertura del Centro de Trabajo
(Santa Cruz)
· Hojas de reclamaciones y cartel anunciador (determinadas activ.)
(Santa Cruz)
TESORERÍA GENERAL SEGURIDAD SOCIAL
· Afiliación del socio o empleado a la Seguridad Social. Mod.
TA-1.
Sólo para aquellos que no tengan asignado número de afiliación.
· Alta de Autónomo. Mod. TA-0521.
· Inscripción de la empresa en la Seguridad Social. Mod. TA-6.
Sólo para el caso que se contrate trabajadores.
· Alta del trabajador en el Régimen de la Seguridad Social.
Mod.TA-2
AYUNTAMIENTO (Opening licences)
· Licencia de apertura inocua
· Licencia de apertura clasificada
· Cambio de titularidad en licencia
· Licencia de rótulos y toldos
(*) Deberá informar sobre los m2 destinados a la actividad. You must
know the square metres of the local/work area
DIRECCIÓN PROVINCIAL DE TRABAJO (Santa Cruz)
· Sellado del libro de visita (el emprendedor deberá adquirirlo
en (visitors book
librerías y/o estancos especializados)
You must have the following documentation
- DNI o NIE ( and pasaport or plastic residencia if still in date)
Current Bank Account Number for Social Security Payments
You have 30 days from registering at the tax office to do your Social security
- The Impuesto General Indirecto Canario (IGIC), Modelo 400, must be done
on the same day as the tax office
Modelo 037.
Or if you are not comfortable going it alone there are firms like ours who
will see you through all of this - I would personally opt for one who wasn't
also acting for the seller - but I imply nothing at all against any firm that
helps both sides.
What about Tax?
When is a tax payer considered
resident in Spain?
Non resident taxation in Spain varies considerably according to whether the
taxpayer has permanent establishment existing in Spain or not.
Definition of permanent establishment:
An individual or organisation operates through a permanent establishment
which they have in Spain:
Head office
Branch Offies
Factories
Workshops
Warehouses or shops or other establishments
Mines
Oil or Gas wells
Quarries
Farming Forestry livestock operations or any other place of exploration
or extraction of a natural resource.
Construction, installation or asembly works whose duration exeeds 6 months.
In short when a non resident has available in Spain, under any title facilities
or places of work of any type in which he usually performs all or some of
his business, or when he acts in Spain through an authorised agent with the
power to contract on behalf of the non resident person or entitiy, he is deemed
to be a non resident acting through a permanent establishment.
Individuals are deemed to be resident in Spain when they meet any of the
following Criteria:
They remain in Spain for more than 183 days during a calendar year. In order
to determinethe period of stay sporadic absences are included in the count,
except those where tax residence in another country is proved.
Their main base or centre of activities is in Spain.
Also it is presumed, except if proved otherwise, that a tax payer has his
usual place of residence in Spain when using the above criteria his spouse
(if not legally seperated) and dependant underage children are resident in
Spain.
Under UK law, a UK national is classified as a resident of that country if
they spend more than 183 days in the UK in the tax year and visit the country
more than 91 days in any tax year over four consecutive years
A person may have a residence permit or administrative residence
in a state and not be considered a resident therein for tax purposes.
This is a very important point for those who wish to claim tax benefits as
Spanish residents for tax purposes. The only proof acceptable in Inheritance
or Capital Gains tax situations is a "Certificado de Residencia Fiscal"
which is obtainable from the Hacienda IF you have made your
annual "Declaración de la renta" tax returns. It is worth
noting that you would be advised to submit nil returns if necessary to prove
fiscal residence.
As part of the tightening up of
tax rules throughout the EU, Banks are increasingly requiring new documentation
to prove that their clients are not actually resident for tax purposes in
Spain. White NIE certificates are also now only valid for three months, even
though the number itself remains the same for a persons lifetime. After three
months, one should declare oneself as eitherresident
or non-resident for immigration
purposes, and get either a Certificado de Registro
or a Certificado No Residente, which is what the banks will now require to
avoid embargoes being placed on foreigners' non-resident accounts in Spain:
the non-resident Certificates will need to be submitted every three years.
Non Resident's certificate - Certificado No Residente
The application procedure for a Certificado No Residente is very similar
to the one forNIEs. One has to apply
in person at the nearest Extranjeria or National Police station as appropriate
or by giving someone Power of Attorney to do it on your behalf. There is a
government fee to be paid .
The interest of the bank accounts and investments in Spain pays a flat tax
rate of 18%, but the non-resident accounts are free of tax and whatever interest
generated should pay tax only in the country of residency.
Up to now, to prove that the non-residents were living somewhere else, a
simple personal declaration signed by them was sufficient, but this is not
the case any more, and now it must be proved with one of the following two
options:
a) A certificate issued by the tax authorities of the country where the non-residents
live, confirming that each signer of the bank account live in that country,
much better if done in the language of the country of residency and in Spanish,
this certificate is requested by many clients of ours annually and it is rather
simple to obtain,
or
b) A certificate of non-residency issued by the Spanish National police/
Extranjeria. This proof of residency must be presented every 3 years.
If you are considered resident for tax purposes in
Spain when are you liable to do a Declaración de la Renta (anual tax
return)
The limit is set at 10,000 euros annual
gross when:
Income is derived from more than one source, provided that the amount of the
sums received on the second and remaining sources, does not exceed 1,500 euros
annual gross, or the source of the income is not required to withhold (eg
pensions from abroad).
Your annual tax return for the previous year must
be submitted by the end of June (dates vary slightly each year).
You should think about preparing these in early May.
The Spanish Income Tax system is not so very different to
that in the UK. We can make an appointment with a professional for you to
seek advice if you are a high net worth individual. However, in general it
is likely that, on a similar income, you will pay less income tax in Spain
than the UK. There are all the other usual Tax Classes such as Capital Gains,
Gift Tax, Inheritance Tax etc., as you would expect. In the case of Capital
Gains and Inheritance Tax it is recommended that you take professional advice,
as there can be extremely large savings to be made here.
But here is a brief outline of Taxation of Spanish property
owned in the Canary Islands
Local Taxes
There are two local property taxes which are both based on the property's
theoretical rental value according to the local land registry, and are adjusted
in line with inflation. The rates of tax will vary from region to region due
to the varying rates of tax imposed by the regional and local governments.
Local property tax ( Impuesto Sobre Bienes Inmuebles (IBI)
)
This is the main local property tax affecting owners of properties in Spain
payable yearly to the Town Hall. The amount of the tax is calculated by reference
to the valor catastral (official value of the property) registered in respect
of all properties in Spain . The percentage charged varies from area to area,
and is roughly 0.5% to 1%.
Local mains drainage and refuse collection tax - "basura y alcantarillado"
(Not to be confused with "agua" which in some ayuntamientos
is paid to a private water company))
This local tax payable by property owner and a related to rubbish collection
and drainage. The amount to pay varies from area to area, and should be paid
to the local Town Hall every year together with the local property tax mentioned
above.
As a non-resident
property owner in Spain , you are still liable for income tax, value added
tax wealth tax, capital gains tax and inheritance tax. Individual situations
vary considerably and it is best to seek specialist advice from a tax consultant
who has knowledge of the Spanish tax system.
National Taxes
Income Tax - Impuesto sobre la Renta de las Personas
Fisicas (IRPF)
The income derived on property in Spain should be declared in Spain . If
you sell your Spanish property within one year of purchasing it, then the
profit you make is considered an income and not a capital gain, and you would
have to pay Spanish income tax on any profit made. If you rent out your Spanish
property, then you have a "rental income" from the Spanish property and will
have to pay Spanish income tax. if you do not rent it out you will have a
"deemed
rental income" and you are still liable to pay tax.
If you are working or self employed in Spain unlike in the
UK, where the tax man sets allowances against income in advance, in Spain,
most people have a straight percentage of their gross pay deducted from their
pay packet or they pay tax quarterly on business income. Then, when the tax
declarations go in the following year, allowances, similar to those in the
UK, (such as married man's allowance and tax relief on pension contributions
etc), are added to the equation.
It means most people, ( 80 per cent of taxpayers in 2010), get a rebate.
The campaign to present and collate personal income tax returns, begins at
the beginning of May and concludes on on the nearest weekday to June 30.
Personal Allowances for Spanish income tax 2010
General allowance 5,151 euro
Age allowance (65+) 6,069 euro (75+) 6,273 euro
Disabled allowance 2,316 - 7,038 euro depending on degree of incapacity
Child allowances
First child - 1,836 euro
Second child - 2,040 euro
Third child - 3,672 euro
Each further child - 4,182 euro
Elderly relative living with family whose income is less than 8,000 euro
pa:
65+ 918 euro
75+ 1,122 euro
Maternity allowance (Reduccion por cuidado de hijos)
2,244 euro pa per child under three years old.
Earnings related Personal Allowance (for employees)
Earnings not more than 9,180: 4,080 euro
Earnings 9,180 to 13,260: 4,080 - 35% x (Earnings - 9,180)
Earnings 13,260 + : 2,652 euro
Disclaimer: Spanish Tax law is complicated and whilst every
effort has been made to offer information that is current, correct and clearly
explained. This article is intended to be a general overview and certain details
have been deliberately omitted. We are not responsible for the result of any
action taken on the basis of information contained on this website, nor for
any errors or omissions. This information is not intended to offer specific
legal, accounting or tax advice. You are strongly advised to seek professional
advice concerning your specific situation.
CAPITAL GAINS TAX
Paid by vendor. If vendor is non-resident, then this will be taken at notary
in the form of a retention of 3% of declared sale price. Vendor can then arrange
to pay the CGT proper and subsequently reclaim the retention withheld at notary.
Most often, vendors never pay the CGT proper, leaving the tax authorities
with the 3%. Often the 3% of the purchase price is roughly equivalent to 18%
of the capital gain, normally with an advantage to the Hacienda, which is
why they don't chase for the CGT. This also means that the Hacienda will often
lose out if the retention is reclaimed, so they tend to investigate the tax
affairs of anyone making a claim ... even though they will by definition have
by then received the CGT.
If the property was bought before 31 December 1986, CGT won't apply.
Capital Gains Tax New for 2007 source http://spanish-taxes.co.uk/services/capital-gains-tax/
Before taking any action or relying on the information provided please check
with your own Assesor, Gestoria or Fiscal Representative. If you don’t
have one drop me an email and I
will arrange an introduction for you.
There was a time when anyone who had bought their Spanish property before
31st December 1986 was exempt from paying Capital Gains Tax. [THIS
NO LONGER APPLIES.]
This exemption was annulled as from 20th January 2006 and now long term owners
of property in Spain must pay Capital Gains Tax on the profit gained after
January 20th 2006.
CHANGES TO THE RATE OF CAPITAL GAINS TAX
The differential between the rate for residents and non residents which has
been deemed to be discriminatory is changing to 18% for all gains regardless
of residence.
Residents and Non Residents
A gain is calculated by deducting the acquisition cost from the disposal value.
For property (real property) the acquisition cost may be adjusted by application
of a co-efficient from statutory tables. This adjusts the cost for inflation
purposes and reduces the amount of tax payable.
Any qualifying improvements to the property may also be taken into account
Where the period of ownership is less than one year the “gain”
is added to income and taxed accordingly (this is not an attractive option)
Where the period of ownership is over one year the gain is taxed at a flat
rate of 18%.
For property, there is up to 100% hold-over relief on your main residence
providing the gain is re-invested in the new main residence within two years
of the sale.
If only a proportion of the gain is re-invested, then only a proportion is
taxable.
If aged over 65 years and have lived in your main residence for more than
three years and are tax-resident, the gain is tax-free and there is no need
to buy a new property to claim roll-over.
There are additional rules for other Spanish financial investments and you
should seek specialist advice, please do contact us!
If you are non-resident a "deemed rental income" is levied by the Spanish
tax authorities for urban real estate not rented out or used as a second residence.
Therefore, if your Spanish property is not rented out or not your primary
residence (i.e. a holiday home), you will be liable for the "deemed rental
income tax" even if you do not let out your Spanish property. The taxation
authorities will charge you according to the valor catastral (rateable value)
of the Spanish property which can be seen on your IBI receipt from your local
authority The deemed rental income is calculated as 1.1% of the catastral
value (2% if that value has not been reassessed since 2 January 1994) Tax
is then calculate at 24% of that value. Fuller information
here
Example: Catastral value as on anual IBI receipt 120,000 euros reassessed
since 1994 = Yes
120,000 euros x 1.1% = 1320 euros deemed income. 24% of that value = 316.18
euros to pay
Rented or sub-the periods in which it is rented let buildings
The earnings are calculated by taking the gross income that is received from
the tenant including all the assets transfered with the building and excluding
IGIC (IVA in mainland) witout deducting any expenses.
If the building is only rented for part of the year the earnings must be
determined as above for the rental period and for the rest of the year the
deemed income will be 1.1% of the catastral value (2% if that value has not
been reassessed since 2 January 1994) Tax is then calculate at 24% of that
value.
Wealth Tax - Patrimonio
Up until the end of 2007 you would be liable to pay wealth tax (Patrimonio)
at a percentage that depends on the value of your wealth (i.e. property plus
savings in the bank, etc.). The wealth value associated to a property is based
on what the declared value of the property was when you purchased it.
But Friday 18th April 2008 will be remembered as the day when the Spanish
Wealth Tax (Impuesto de Patrimonio) was suppressed by the Counsel of Ministers.
This change makes it possible for many individuals to stop worrying about
paying taxes on worldwide assets and start paying a flat 18% Income Tax in
Spain, if their income is coming from investments, dividends or capital gains.
Compared with the hectic 43% suffered by most taxpayers, this is an interesting
incentive to consider relocation to Spain.
The 'Official ratification' of the Wealth Tax abolition.
Ley 4/2008 of 23 December 2008
It is interesting that The Wealth Tax is finally amended by abolishing the
tax rate. Is this technically a formal abolition of the Tax? The answer is
No. Certainly the effect is that no wealth tax will be chargeable for residents
(obligacion personal) and non residents alike (obligacion real).
The Ley 4/2008 de 23 de diciembre, por la que se suprime el gravamen del
Impuesto sobre el Patrimonio .....http://noticias.juridicas.com/base_d.../l19-1991.html,
was published on the Spanish Government Official Gazette (BOE) on Christmas
Day. The legislation was passed by the Spanish Parliament on the 23rd December
2008 and will apply to tax years starting 1st January 2008 onwards which would
have been payable in 2009.
The Wealth Tax abolition is instrumentalised by terminating the obligation
to submit a wealth tax return and by applying a 100% deduction to the taxable
base. This deduction is referred to in the Third article of the Ley 4/2008.
The deduction is applied to all taxpayers, both Spanish residents (Obligacion
personal) and non residents (Obligacion real) regarding Wealth Tax (Impuesto
de Patrimonio).
The following Articles of the Wealth Tax Act have been
repelled by this new Law 4/2008.
Article 6 and Disposicion Transitoria regarding the obligation for non residents
to appoint a Tax Representative in Spain
Article 36, 37 and 38 regarding the obligation to submit a return and payment
of the tax
Is the Spanish Government interested in keeping the door open for the future?
it may be the case!!! More information here
PLUSVALÍA
Paid officially by vendors, but can be negotiated to be paid by purchasers.
If vendor is resident, then it does not accrue as a preferential charge on
the property if unpaid. If vendor is non-resident, and the bill is unpaid,
it can be charged to the property.
Plusvalía is nothing to do with the property as such, but is a tax
on the increase in value of the land on which the property is built. It is
a low tax, assessed on the combined basis of rateable value and surface area.
The tax is actually calculated every year, but only becomes payable when the
property changes hands: as such, if the property has been owned for many years,
the yearly sums can mount up and be burdensome. Similarly, if the property
comprises a considerable amount of land, then the tax can also be onerous.
Generally, though, for single apartments owned for up to, say, 5 years, it
is not a great sum to pay ... a few hundred Euros or so.
TRANSFER TAX
Paid by purchaser on the purchase of a property. This will either take the
form of 7% ITP (Impuesto sobre Transmisiones Patrimoniales) for resale properties,
or 5% IGIC (Impuesto General Indirecto de Canarias, equivalent to Value Added
Tax) on new properties. For new properties only, stamp duty at 0.5% will also
be payable.
__________________
Inheritance Tax: IMPUESTO SOBRE SUCESIONES
Y DONACIONES
There has been a change to the regulations in the Canary Islands for this
as of January 2008.
There are 4 different categories of beneficiaries when calculating Inheritance
Tax:
I Descendents and adopted children under 21
II Descendents and adopted children over 21, spouse, parents and adoptive
parents, grandparents
III Brothers, sisters, nephews, nieces, uncles, aunts
IV Anyone else. This includes unmarried partners unless there is acceptable
and substantial proof of a long
term cohabiting relationship.
Beneficiaries in the Canary Islands in Class I are entitled to (as of 2009)
an allowance of 15,957€ each, plus an additional 3,991€ for every
year that they are under the age of 21 up to a maximum exemption of 47,859€.
For Class II beneficiaries the entitlement is 15,957€.
Class III receive an allowance of 7,993€ each.
Class IV beneficiaries have no allowances.
Beneficiaries must have had fiscal residence in Spain (see below) for at
least one year, and the deceased must have been Canary Island Fiscal Resident
for at least 5 years then the 99.9% rebate applies. This allowance will be
revoked and the tax will be payable if the beneficiary sells the property
and/or leaves the Canary Islands within 5 years of inheriting.
The deceased has to have
been resident in the Canaries for a minimum of 5 years. This is proved
by a Certificado de Residencia Fiscal
Simply having the old style (in date) plastic residencia card or it's poor
cousin replacement the green A4 certificate of registration is NOT proof of
residence for tax purposes for inheritance matters or for a house sale for
example.
What is required by the notary is a Certificado de Residencia Fiscal. This
can be obtained for the current year from the Hacienda IF you are currently
working legally or self employed OR if retired living on own means etc have
presented a Declaracíon de la Renta (annual tax return)
Given that many retired people are below the threshold requirement to present
an annual tax return this begs the question should they be submitting a nil
return in order to establish their residence for tax purposes status?
Double-taxation treaties
Basically if you pay a particular tax in Spain, you get a credit in your
home country for that amount, so that you don't end up paying the same tax
twice, but the treaty between the UK and Spain covers specifically Income
tax, Corporation tax and Capital gains tax, but does not include Inheritance
tax, probably because under Spanish rules the beneficiary receiving
the inheritance (or gift ) whilst the UK taxes the deceased person on the
whole amount of their estate before being allocated to the benificiary(ies).
The two countries' taxpayers are different people, so the tax cannot be directly
deducted in the same way.
The UK Inheritance Taxes Act (1984) contains something called ‘Unilateral
Relief’. This means the UK Taxman will credit the amount paid overseas
against a similar "event" tax owing in the UK. The UK tax credit
is for the actual property being taxed, regardless of who actually had to
pay that tax to Spain.
HM Revenue and Customs say they will accept an application for an inheritance
tax credit in respect of any Spanish inheritance tax paid. BUT that is always
assuming the Spanish property was properly declared in the UK as part of the
"world wide assets" of the deceased and in any case the amount of
credit allowed against the Spanish payment will not be greater than the total
tax bill payable in the the UK in respect of the specific Spanish property
or other assets.
Bank Accounts?
It is relatively easy to set up a Spanish Bank account. You
need a permanent Spanish address, If you are opening a Non residents
account you have to provide proof of your address in the UK and proof that you
pay your taxes in the UK (P60), your Passport and your NIE
number as well as a certificado de Non residente. .An NIE number
is a "Numero identificacion extranjero" and is your Tax Registration ID in Spain.
You need an NIE to do a lot of things including property purchase (this includes
time shares as well as real estate) and car purchase. I can guide you through
this and can also introduce you to one of several English speaking Bank officers
who will open your account for you.
If you are opening a residents bank account and you are not
employed or self employed in Spain then you must have completed a Spanish Tax
authority Modelo 30 census form to formalise your intention to pay your taxes
in Spain..
NIE Number
Application
A
White certificate NIE number is required when you are NON resident, i.e. staying
for less than 3 months at a time, and wish to:
Buy or sell a property, Boat or Vehicle in Spain
Apply for a business opening licence (providing you will
be an absentee owner)
Apply for a mortgage or any other type of loan. In general,
this identification number will be requested from any financial entity you
want to have dealings with
Open a bank account
Pay your taxes
Inherit assets in Spain
This is NOT to be confused with the certificado de registro
- green certificate for EC citizens - which although still carries a NIE number
is what is required by residents in Spain.
What the NIE Number application involves
Filling out an application form
As from the 2/1/10 a tasa (government fee) of 9,27 euros must be paid to
obtain a white certificate NIE number.
The forms to pay this in the bank are available at the National Police Station
information desk and this must be done BEFORE they will let you apply for
the NIE white certificate. Your application is processed and it normally takes
4 working days before it is available.
Submitting the application with the required documents to the applicable
National Police Station
Collection of the certificate when ready (usually one week
later)
I will need the following information from you
Full details (name, address, date and place of birth, marital status, passport
number and parents ' christian names)
Passport copy
Reason for application - ie buying house /car - to open bank account etc
etc.
If you are unable to attend the police station with me yourself, you will
have to grant a power of attorney which must be legalised by a notary along
with a certified copy of your passport.
the number is normlly issued in one week and you can either collect this
your self or I will do it for you.
YOU as an overseas visitor
to the UK
You should also remember if you return for visits to the UK you may not automatically be able to obtain health cover there.
Are you visiting the United Kingdom? Have you been living outside the UK for more than 3 months? Did you know that you may have to pay for hospital treatment whilst in the UK? Hospital treatment is free to people who ordinarily live in the United Kingdom . If you do not normally live here then you may be required to pay for any treatment you might need. This is regardless of whether you are a British citizen or have lived or worked in the UK in the past.
Under the current Regulations, anyone who spends more than 3 months living outside the UK is no longer automatically entitled to free NHS hospital treatment in England. This includes people in receipt of UK state retirement pensions.
You should make sure you have applied for a European Health Card from the Spanish authorities before returning to the UK as a visitor - this if free and valid for one year from the date of issue. I can help you to obtain this card if you do not know where to go or do not speak Spanish.
Retirement
Where Can I draw my Pension?
You can be paid a UK State Pension (with an extra amount if you are aged 80
or more), in any other EU country. You will get the same as you would get in
the UK. This will usually be paid straight into your bank or building society
account in the UK or your bank account in Spain or, if you wish, you can choose
to have payment orders sent straight to you by post. Whichever you choose, payment
is made every 4 or 13 weeks in arrears.
The most appropriate means of requesting a State Pension Forecast depends on age. So long as an individual is not within 4 months of State Retirement Age, responsibility for providing State Pension Forecasts to customers living overseas rests with the Inland Revenue.
If a customer is within 4 months of Retirement Age he/she can request their forecast from the International Pension Centre in Newcastle-Upon-Tyne
If pensioner benefits are already in payment to an overseas customer then their entitlement is administered by the International Pension Centre in Newcastle-Upon-Tyne.
In both cases the Social Security Agency will, if approached by a customer issue the customer with the relevant papers and provide a return address (usually the IPC in Newcastle).
What to do if you are living permanently in Tenerife and are retired or coming
up to retirement age.
If you have worked in Tenerife, you will find it has an effect on the way
you claim your UK pension entitlement when you come to retirement age.
How do I claim my pension?
If you have ever paid National Insurance contributions in the UK, on application,
the International Pensions Centre (IPC), in Newcastle, will send you a claim
form and explanatory letter
about four months before you reach UK State Pension age.
If you are living here when you retire and have worked and paid contributions
in Spain you should not use the UK claim form. You must make your pension claim
through the Centros de Atención e Información de la Seguridad
Social del Instituto Nacional de la Seguridad Social (INSS) here in Tenerife
attaching the UK letter to the Spanish application form. Offices that deal with
pension queries are located in Granadilla and Santa Cruz. They will then pass
details of the UK part of your claim to the IPC.
If you are living here but have never worked or paid contributions in Spain,
you claim your UK State Pension direct from the IPC. That is unless you have
worked in another EEA country since leaving the UK, in which case you should
make your claim through the Social Security institution of the last country
you worked and paid contributions in. When can I get the UK State Pension?
The earliest you can get your UK State Pension is from age 65 for men and age
60 for women. The State Pension age for women will increase gradually from 2010,
so that by 2020 it will be 65.
The increase in the State Pension age will not affect women born on or before
5 April 1950. Women born between 6 April 1950 and 5 April 1955 (inclusive) will
have a State Pension age between 60 and 65. Women born on or after 6 April 1955
and before 6 April 1959 will have a State Pension age of 65.
The state pension age for both men and women is to increase from 65 to 68 between
2024 and 2046, with each change phased in over two consecutive years in each
decade.
The first increase, from 65 to 66, will be phased in between April 2024 and
April 2026; the second, from 66 to 67, will be phased in between April 2034
and April 2036; and the third, from 67 to 68, between April 2044 and April 2046. When can I get the Spanish state Pension?
Under current regulations both men and women can apply for their Spanish state
pension no earlier than 3 months before their 65th birthday providing they have
ceased employment. How will my claim be worked out?
Each EEA or agreement country where you have paid insurance contributions towards
a pension will look at your contributions under its own scheme and will work
out how much (if any) pension you can have under its own rules.
Any insurance contributions you have made in another EEA or agreement country
may be taken into account if it will help you to get a state pension, or a higher
state pension. Will I receive a pension from each country?
Yes, you will receive a pension amount from each EEA or agreement country where
you have made insurance contributions, if you have at least the minimum amount
of insurance contributions required in each country to qualify: in Spain that
is 15 years. However, each EEA country adds together your insurance contributions
from all the other EEA countries, they then see how much state pension (if any)
you would get if your insurance contributions had all been paid into that country's
own social security scheme and will award you a pro-rata amount. Remember, in
Spain the pension amount payable is related to the amount of full time equivalent
contributions made. You can apply to the Spanish INSS to be sent a “Vida
Laboral” or work history, which will show how much you have made in contributions
to the Spanish system.
A full entitlement to a minimum payment amount at the time of writing (April
2009)is: Aged 65 with a dependent spouse 658.75 euros: without a dependent spouse
528.55 euros per month.
If you have already retired and are now coming to live permanently in Tenerife:
What medical treatment am I entitled to in Tenerife?
If you are retired, have left the UK and decided to make Tenerife your permanent
home, you should apply to the Overseas Healthcare Team (Newcastle) for an S1
(formerly E121) form. Those who receive a UK state pension can obtain an S1
(or E121) by phoning 0191 218 7777 (Monday to Friday 8am - 8pm).This entitles
you to the same state provided treatment as a Spanish national, including free
prescriptions for pensioners or those with permanent disabilities. However,
you must not forget to process the S1 (formerly E121) form with the Spanish
authorities otherwise it has no validity.
In order to do so, you will need to have previously registered with the immigration
authorities, (Extranjería) and have obtained your green coloured “Certificado
de Registro”. You will also need a Spanish social security number and
to have registered your address in Tenerife with your local “Ayuntamiento”.
Your S1 (formerly E121) can then be processed at the INSS at Granadilla or Santa
Cruz. But be warned, the process could take a couple of weeks, so make sure
you have made health care provision to cover this period.
If you are a married woman who retired at between 60 and 65 and is entitled
to an S1 (formerly E121) from the UK, your spouse will also be entitled to S1
(formerly E121) cover as your dependant, even if he has not yet reached state
retirement age.
Once your S1 (formerly E121) is processed you will receive notification from
the Spanish INSS through the post. You then take the letter to your nearest
National Health GP “Centro de Salud” and register with the doctor.
Your new GP will issue you with a temporary paper “Tarjeta Sanitaria”
which will eventually be replaced with a plastic card from the Spanish authorities.
Once you have switched your main entitlement for health cover to the Spanish
system you must remember to return any European Health Cards issued in the UK,
(what used to be called an E111), to the UK authorities.
Instead you can apply for a new European Health Card (“Tarjeta Sanitaria
Europea”) from the Spanish authorities, intended for stays of up to 3
months at a time, which will cover you for any holiday visits back to the UK
or anywhere else in Europe.
If at any time you decide to return to the UK for good, all these things are
reversible. Inform the Town Hall and the Police you are leaving; and if you
have registered for healthcare, the INSS also need to know.
If you don’t de-register before you leave Spain, you may face delays when
you re-register in the UK
Less work for full pensions under UK rules source: Source
- The Tenerife Sun newspaper issue 242 Sept. 2007
New entitlement rules for British pensions could spell good news for expatriates
without enough contributions to entitle them to a full pension.
New legislation introduced in July reduced the requirement to 30 years of contributions
for people reaching retirement age on or after April 6, 2010.
In the past, men needed 44 years of social security contributions to qualify
for a full pension.
But today, more young people go to university and don’t begin their working
lives until later and won’t have 44 years in by the time they retire.
Another benefit of the rule changes means there will be no minimum number of
year’s contributions before people are entitled to at least some pension.
Also the government has decided to link pension increases with wages rather
than prices, which should see pensions increase more each year than at present.
To pay for all this, the new rules include gradually increasing the retirement
age for women from 60 to 65, so the state pension age will be the same for both
men and women by 2020.
And the pension age will rise in stages to 68 between 2024 and 2046 as people
live longer.
But what the new rules won’t do is give you a state pension that provides
enough money for a comfortable old age.
That takes a private or company pension to make up the shortfall and in Britain
it is a well-established norm.
But even in Britain it’s amazing how many people haven’t planned
for their retirement. For the less well-off, that’s often because they
can’t afford to.
It’s a situation that is even worse in Spain where a shocking new report
warns that tomorrow’s pensioners could be heading for a life of poverty.
Nearly two thirds of Spanish workers fail to put any money aside for their old
age.
Everyone in Spain who is legally employed on a contract or self employed and
making social security payments is entitled to a state pension, provided they
have been paying into the system for at least 15 years.
However, 15 years contributions will only entitle you to 50 per cent of the
full payment.
From there on, the system operates on a sliding scale. To receive the full state
pension you have to have clocked up 35 years of contributions.
So to retire at 65 on a full state pension, you will need to have been working
and paying into the system since age 30.
Despite dire warnings that an aging population means the government’s
coffers are running dry and could be empty by the time today’s thirty-somethings
come to retire, only 37 per cent of them have a private pension plan.
The figure is much lower than the European average of 56 per cent, according
to researchers.
Only the Portuguese make less provision for their retirement, with three-quarters
of the population relying purely on the state to provide for their old age.
The main reason Spaniards gave for not putting money aside was cost.
Most said with wages failing to keep pace with inflation, house prices spiralling
out of control and increases in mortgage repayments squeezing the family budget,
there is nothing left to save.
And parents are now being faced with the annual back-to-school bill, which amounts
to several hundred euros per child for uniforms, textbooks and the rest.
And it seems they are not just making excuses. Last year it was estimated that
nearly half of Spaniards had to forego the annual August rush to the seaside
because they simply couldn’t afford a holiday.
Historically, the Spanish state pension has been considered fairly generous
compared to some other EU member states.
Today the average Spanish pension is around €600 a month, hardly enough
to live the life of Riley but perhaps enough to scrape by.
As in the UK, Spain’s aging population, coupled with the fact that more
people attend university and start work much later, leaving them fewer years
to contribute, means that today’s under-40s are building up a much smaller
pension pot than their parents.
Eight million people in Spain receive a state pension today but whether the
next generation will enjoy the same is open to question.
And it isn’t just in Spain that the problems of a burgeoning elderly population
are proving a drain on government resources.
The problem of a shrinking working population having to support a growing number
of pensioners with their social security contributions is concentrating the
minds of politicians across the western world.
In Spain, the majority of today’s working population believe they will
have to carry on working long after 65 before they can afford to retire.
That’s just as well because figures from the Organisation for Economic
Cooperation and Development, the OECD, reveal that by 2050 Spain will have the
oldest population in Europe.
It’s all down to people living longer and the dwindling influence of the
Catholic Church, which encouraged large families and banned contraception. Today’s
young Spaniards are more likely to make their own life choices, which means
an average of just one child per couple, not enough to keep the population from
diminishing, let alone increase it.
Ironically, in countries that don’t suffer from Spain’s birth rate
worries, like Sweden and Germany, far more people make provision for their old
age.
In Sweden, Germany and Austria more than 70 per cent of people save for retirement,
double the number in Spain.
Part of Spain’s problem is that well over half of its adult residents
claim to know little or nothing about pensions or retirement funds and are too
afraid to find out, fearing being blinded with science.
Pension Service Contact Details for overseas customers
The Pension Service International Pension Centre (IPC) deal with queries about
United Kingdom benefits payable to overseas customers.
You can contact the IPC on +44 191 218 7777 or fax +44 191 218 7021.
Opening hours are Monday - Friday, 8am - 8pm UK time.
If you are not retired and are working in Spain either self employed or legally employed you need to pay Social Security contributions. If you are employed the employer pays these, if self-employed there is a standard monthly rate starting at 240 euros a month as at February 2006. If you are working for yourself there are various ways of paying your taxes and you may be able to sign up for the simplified modulo system, I can give you information on this and introduce you to local assessors and accountants
If you own a house in another country, you are most strongly advised to write a Will in that country to cover the property there - In Spain this means visiting notary and having the document drawn up in Spanish.
Trying to administer an estate in Spain without the correct Will is like trying to walk in treacle!
Remember
When thinking about who should receive your assets, it is important that you consider all your possessions, not just individual items in isolation. A foreign Will is as much part of your estate planning as an English Will, and hence you should integrate your English and foreign Wills.
They should be written at the same time, designed to complement each other.
As a UK citizen, you are not obliged to follow normal Spanish succession laws. You should take great care when you draft your Spanish Will.
As in any legal document, make sure you understand the full implications of what you are signing.
In theory, the Spanish law of enforced inheritance applies equally to foreigners with property in Spain, restricting the disposal of this property as it does for Spaniards. This is simply because most countries apply the law of the land where the property is located. However, Article 9 of the Spanish Civil Code provides that when a foreign property owner dies, even if he holds an official residence permit, the disposal of any assets he has in Spain will be governed by his own national law, not Spanish law.
If your own country's law permits free disposal of the estate, this frees you from the Spanish law of compulsory heirs. Both the English and American laws provide for free disposition of assets but Scottish and German laws require some part of the estate going to the children. Whilst this is very good news for the English, it does not unfortunately free them from Spanish inheritance tax.
This freedom to dispose of assets as you wish only applies if there is a current Spanish or foreign will. To die intestate will result in Spanish law being applied and
assets being distributed among the children. So far so good but now the situation becomes a little more complex because a number of countries including Great Britain have laws which say that the disposition of real property such as land, houses and apartments will be governed by the laws of the country where the deceased is legally domiciled at the time of his death.
So on the one hand we have Spanish law saying that English law will apply and on the other hand English law saying that Spanish law will apply because that's where the property is located. In theory an Englishman is subject to the Spanish law which means he can freely dispose of only one third of his assets in Spain.
This is the theory but in practice things are different. Any foreigner can make a Spanish will bequeathing his Spanish property to any person of his choice as long as his own national law is ruled by the principle of free disposition of property by testament. The Spanish Registrar of Wills accepts this. Come the time, the will is executed and the inheritor takes possession of his new property. Spanish lawyers routinely make such wills. In a nutshell, this means that if you are British, you can make a Spanish will leaving your Spanish property to whoever you choose.
However, something to bear in mind is the fact that if you leave your property to your favourite daughter and cut out your black sheep son, it could be that he takes expert advice and contest the will on the grounds that Spanish law stipulates that half of the inheritance is his and win his case. This situation can be avoided by transferring the title deed of the property to your chosen heir while you are still alive. Remember, where there's a will - there's relations!
When making a will remember in Spain you do not need a lawyer
to make your will - you can do this in front of the Notary. This is all right
if your instructions are straight forward and there are no minors involved.
A dual language "Testamento Abierto" will suffice, but carrying out
your instructions is not the same thing as advising you in your best interests,
so if you have any doubts consult a lawyer (Abogado)
The living will (06-08-2007)
Legislation has been passed in the Canary Isles (Decree 13/2006
dated 8th February - B.O.C. 43, 2.3.2006) regarding living wills (testamento
vital). This law will allow all individuals in the Canary Islands to prepare
a letter which will be given to doctors and hospitals with instructions regarding
their medical treatment and care that they wish to receive in the case of illness
or injury. This document will be especially useful in situations where it is
not possible for you to express your wishes. There is now a registry of living
wills in the Canary Islands. If you decide to write a living will, you can appoint
representatives to carry out your wishes and these instructions will become
an essential guide for your doctors. The procedure is quite simple but it is
always a good idea to consult a lawyer. It is not essential to have a living
will as normally your relatives and doctors make any necessary decisions for
you, but it can be a good idea because of the language barrier and because of
legal and cultural differences which make communication difficult. All foreigners
staying in Spain should at least consider the possibility of making one
Driving
Licences and Car Matters
Residents Driving Licence requirements
UK Driving Licences and Spanish Law
Although the title of this piece is UK Driving Licences and Spanish Law, contrary
to popular belief there is no SPANISH requirement to obligate a valid UK plastic
European style driving licence holder to do anything to enable them to drive
on Spanish roads, either as a resident or visitor. (resident holders of paper
licences must at the very least inscript them)
What is true is that if you live in Tenerife or indeed any where else other
than the UK it is the DVLA’s regulations and Britain’s laws that
you will be breaking!
UK driving licence renewal forms now require the applicant to sign a declaration
that they do not live outside the UK and in the motoring section of the official
UK government web site it states:
Remember, if you permanently move to another country, you can’t register
your new address on your British driving licence. You’ll need to contact
the driving licence authority in your country of residence. http://www.direct.gov.uk
If you are living in Tenerife for longer than 6 months you would be advised
to
Either
to Inscript your UK licence ie advise the Spanish driving authorities of your
permanent address here in Tenerife. After they have checked with the DVLA in
the UK (about 6 weeks delay currently - Oct 09) to make sure you don't
have points or a ban, then they give you a printed piece of A5 paper which you
then keep with your UK licence. OR
you exchange (canje) your UK licence for a Spanish one you still have the wait
for DVLA to confirm your driving status and then you hand in your UK licence
for a temporary Spanish one. You then receive your new plastic licence through
the post direct to your home.
You ARE required to Inscript your paper licence - ie advise
the Spanish authorities of your new permanent address after you have been in
Spain permanently for 6 months, but you do not HAVE to canje (exchange)
for a Spanish one unless you wish to, or unless you have lost your UK one and
are unable to get a replacement in the UK because you no longer have any ties
there.
Driving fitness medical examinations
Whether you have inscripted your UK driving licence or are now the holder of
a Spanish one, whilst you remain resident in Spain you are subject to Spanish
regulations regarding driving fitness medical examinations
which have to be taken at various intervals dependant on age. Since 2006 these
fall in line with European Regulations. Spanish licences will be renewed, whilst
holders of inscripted licences will only be required to take the medical test.
Vehicle
Category
Age when renewal falls due
Up to age 39
every 10 years
age 40 - 44
expires on 50th birthday
ie: 40 years old 9 years plus months
till birthday or
43years old 6 years plus months till
birthday.
age 45 to
66 renewable every 5 years
67 - 60
expires on 72nd birthday
ie. 68 years old 3 years plus months
till 72nd birthday
age 70 and
above renewable every 2 years
Vehicle Category
Age when renewal falls due
Up to age 42
every 5 years
age 43- 44
expires on 48th birthday
ie: 43 years old 4 years plus months
till birthday
age 45 to
58 renewable every 3 years
age 59
expires on 62nd birthday
age 60
and above renewable every 2 years
Car matters: Buying a second hand car,
ITV's (The equivalent of an MOT) and other topics to do with motoring
Purchasing a second hand car in Tenerife can be confusing if you are not used
to the process. The main issue is that until the "pèrmiso de circulación"
document is transfered into the new owners name they do not really "own"
the car. By law you have 15 days to advise Trafico of the change of ownership.
If you are purchasing from a private individual it is also advisable to get
a check done on the vehicle to make sure it is not the subject of a finance
agreement or is being held as collatoral against outstanding fines or debts.
In any of these cases the car can not/ should not be transferred into the new
owners name even though it may be in their possession as they possibly are unable
to trace the previous owner.
The following documentation is essential:
Seller
Copies of:
NIF identity document Or if non Spanish: White NIE in date plus Passport OR
Certificado de registro plus passport OR old style plastic residencia IF still
in date.
Original Ficha Technica (car log Book) This MUST have a current ITV stamp (MOT)
with preferably at least 1 month's life left.
Original Permiso de Circulación matching the name of the documents above.
Original paid receipt of current rodaje (road tax)
Buyer
NIF identity document Or if non Spanish: White NIE in date plus Passport OR
certificado de registro plus passport OR old style plastic residencia IF still
in date.
CURRENT certificate of empadronamiento from your local Council.
Both parties must sign a Compraventa (Bill of Sale) DO NOT enter a price –
you must get a book price confirmed by the Hacienda (Spanish Inland Revenue)
otherwise there may be tax issues later on.
Signed Trafico application to transfer. If not attending Trafico yourself a
signed authority document for someone to act on buyer and seller's behalf.
Be ready to pay a transfer tax of 4% of the book value of the vehicle to the
Hacienda plus ( in 2009 ) 50,00 euros for Trafico fees plus consultants fees
if you use one.
If a third party processes the application the ORIGINAL identity document of
the Buyer is required to be shown as well as all of the above
The UK press occasionally reports a very untypical incident. People in glass
houses shouldnt throw stones! Fact is that crime is only 17% of UK levels. You
can walk the streets in Spain without meeting mindless thugs. You decide where
you're safest! But in the unfortunate event of you suffering a break-in or having
possessions stolen, I can take you through the procedures to make a claim on
your insurance company, stop any stolen credit cards and translate at the Police
station for you to make a denuncia (official complaint)
Consumer complaints - what
to do if it all turns sour!
Whilst there are a great many honest and reliable businesses providing quality
merchandise and services in Tenerife, we have all heard tales of woe regarding
purchases of cameras, electrical goods, bad service etc.
Common sense tells us if it sounds too good to be true it probably is! However
the following rights apply everywhere in the EU including Tenerife:
• If the item you bought does not look or function as it was advertised,
or if it is not satisfactory, you have the right to have the item replaced at
no extra cost or to get your money back if the replacement was not completed
in a reasonable time.
• If you buy goods that turn out to be faulty, manufacturers must compensate
you for any personal injury or damage caused to property.
• When you buy goods or services by post, telephone, fax or through the
Internet from a professional trader, you have the same rights in relation to
guarantees as if you had bought them in a shop.
But the question is what can you do about it if you
think you have a claim?
If you are still on the island your first point of call should be to the trader
themselves to try and resolve the matter amicably – if this doesn’t
work you should ask for a complaint sheet “Hoja de Reclamaciones”
There is a legal requirement for all establishments to have these available
and they are not allowed to make you go to another branch or office to get one.
They are carbonised forms made up of a white copy (for the authorities), a pink
copy (for the establishment) and a green copy (for the person making the complaint).
The establishment must fill in their identification details. If “Hojas
de Reclamaciones” are not available, are not fully completed by the trader
or are refused, customers can then present a complaint to the authorities, and
should include in their complaint the fact that an “Hoja de Reclamaciones”
was not available etc. This is best done in Spanish if you possibly can.
Customers should state their name, address, and ID number or passport number,
and fill in all relevant boxes on the form, stating clearly the reasons for
their complaint, and the date on which the complaint is made.
Once the form is completed, it should be signed by the establishment, which
can also add any comments it considers appropriate. You should then retain the
green copy for your records, hand over the pink copy to the establishment to
keep, and send the original white copy to the local Consumer Authorities (see
contact information below) within one month, together with any appropriate proof
or documents, especially receipts if the complaint concerns prices, which should
be attached to the form (remember to keep photocopies for yourself).
The Local Consumer Authority should acknowledge receipt of the “Hoja de
Reclamaciones” within 15 working days of receipt. They will then notify
the establishment about the complaint, and allow them 10 working days to reply.
Proceedings will be initiated, if and as appropriate, and the Consumer Authority
will advise the plaintiff of its decision.
Completing this form does not prejudice your rights to also make a complaint
in person to the appropriate consumer authorities and if you need to do that
or you were not given an “Hoja de Reclamaciones” by the trader you
should look for an “Oficina Municipal de Información al Consumidor”
(OMIC) In the south and west coast these are located at:
You can also
make use of the European Consumer Centres Network (ECC-Net) of unattended computer
terminals, or “Virtual Offices”, which are placed in strategic locations
with heavy tourist traffic.
The terminals have touch screens so that users can access information on the
services provided by the European Consumer Centre in Spain through its website.
You can also fill in a complaint form on line and send it to the ECC in Spain,
whose consumer advisers will process the forms and contact the customer direct.
In Tenerife these are located at the Los Cristianos Cultural centre in the Plaza
del Pescador and the Troya Tourist Office in Calle Rafael Puig Lluvina, Playa
de las Américas.
But what to do if you have returned to the UK before
you find out your purchase is faulty?
The Spanish European Consumer Centre (CEC) is a public service organisation
for consumers who require information or assistance in connection with the acquisition
of goods or the use of services in a country other than their own and you can
deal with them in English.
They are part of the European wide ECC-Net, of organisations and institutions
which operate in a similar way, have similar powers and objectives, and are
located in each of the Member States of the European Union.
The European Consumer Centre can help you if you are a citizen of a Community
state who purchases goods or uses services in any part of Spanish territory
and you can submit your enquiry via their website here: http://cec.consumo-inc.es/cec/Secciones/Contacta/Contacta_en.asp
Most honest traders do cooperate with the various national and European consumer
associations but although in some cases these may instigate sanctions against
a trader if they are in breach of current regulations, that does not necessarily
mean that the consumer will be recompensed.
You may ultimately decide to go to the arbitration courts. If you are in Spain
you should do that through the OMICs there is a standard form here: http://www.consumo-inc.es/Arbitraje/solArbitraje.htm
or through the CEC if you are outside Spain, both can contact suppliers and
mediate between them and customers, until a satisfactory solution has been reached,
or if this is not possible, they will assist and advise you with regard to any
alternative means of resolution prior to the commencement of legal proceedings,
which in Tenerife can be a lengthy and possibly expensive procedure.
Mindful of the differences in member state legal systems on the 11 July 2007,
the European Parliament adopted a regulation establishing a European Small Claims
Procedure intended to simplify and speed up litigation concerning small claims
in cross-border cases, and to reduce costs. It applies to civil and commercial
matters where the value of a claim does not exceed 2,000euros. The procedure
came into effect from the 1 January 2009. More information can be found on this
website: http://ec.europa.eu/justice_home/judicialatlascivil/html/sc_information_en.htm
However litigation should never be a “do-it-yourself” affair and
should always be thought of as a last result if all else fails.
Remember, if you do not speak Spanish, and need to deal with a shop or tradesperson
regarding a query or complaint The One Stop Problem Shop can assist you with
the initial contact so that there are no language difficulties to exacerbate
a possibly already inflamed situation!
Call us on 922 86 74 78 or email help@diana-mcglone.com
Britsh Consulate and Renewing your British
Passport
Consular help in the south of Tenerife
To increase the accessibility to British Nationals and Tour
Operators, particularly in relation to Emergency Passports and assistance, The
British Consulate in Tenerife will be attending the public in Tenerife South
on specific dates during the month at:
Lloyds TSB Bank
Avenida Bruselas
C.C. Terrazas del Duque, Local 3
Costa Adeje
You should contact the main offices first to find out which days they will
be attending the public and also to make an appointment and give us your full
details: 922 286 863
They accept payment by Visa/Visa Electron & Mastercard. This is the preferred
way of payment. They can also take credit cards remotely (Friend or relative
with card in UK) If you pay by cash (Euros only) they would expect you to produce
the exact amount.
The consulate advises where possible an appointment should be made first by
ringing 922 286863 to discuss the nature of the problem.
But for lost or stolen passports, the first step is a special police line on
902 102112, which will be answered in English.
It is possible to travel abroad using a police report of passport loss but the
consulate warns that there can be no guarantee because it is subject individual
airlines’ policies.
The main services available are; Emergency Travel Documents,
Certification of Documents and general assistance.
Full details on services available can be found on www.ukinspain.com.
If you would like to see one of the Consular officials, please ensure you make
an appointment with the Consulate in Santa Cruz
Passport fees are non-refundable. The fee is charged for administering an application
rather than issuing a passport
32-page passports
(first passport/renewal - yellow C1 form)
€ 143 + courier fee (if passport is delivered)
Passports for under 16s
(first passport/renewal - pink C2 form)
€ 91 + courier fee (if passport is delivered)
How to pay
Fees are payable in Euros. If applying by post in Spain, please pay by Mastercard
or Visa debit/credit cards. They do not accept Maestro, bankers drafts, cheques,
giros or any other form of payment. If applying in person in Madrid, please
pay by Mastercard, Visa debit/credit cards or cash. Applications received with
the wrong form of payment will be returned to you by DHL courier service.
If applying in person in Madrid
You can pay by cash or Mastercard or Visa credit/debit cards.
If applying by post
You can pay using Mastercard or Visa credit/debit cards. Please print a credit
card payment authorisation form (there are 2 pages). Fill in your card details
and complete the DHL delivery form. You should enclose both pages with your
application by post. Please do not send your actual credit card. Ensure you
have sufficient funds available to pay using your debit/credit card or your
application will be returned.
Please state the applications that are included in the payment. For example,
a family of two adults applying for 32-page passports, and two children under
16 should write: 2 x C1 (32 pages) + 2 x C2 + mainland courier = €481.25
If you send them cash by post, it will be returned to you and delay your application.
Amending your passport
Amending an existing passport refers to applying for a new passport because
of a change of name, for example, through marriage or when reverting to a maiden
name. In these cases we would issue a new passport with a new photo and the
amended information but with the same validity as the previous passport. It
is therefore only advisable to pay to have a passport amended if the existing
passport will still be valid for more than eight years.
Courier fees
If your passport is delivered to you, the charges are as follows:
Mainland Spain, mainland Portugal & Balearics - €13.25
Canaries, Ceuta, Melilla, Azores, Madeira & Andorra - €20
Please note that the courier fee is payable per delivery to a single household,
not per passport. For example:
1 adult €143 + €13.25 (mainland courier)
2 adults + 1 child from the same household €143 + €143 + €91
+ €13.25 (mainland courier)
Customers who apply in person in Madrid can collect their passports in person
from the Consulate-General in Madrid.
19 years living and
working on the island, I am not a qualified solicitor nor do I pretend to be
one!, but I can help you with any day to day transactions with public bodies,
including the Hacienda (tax office) the Police or Guardia Civil, Trafico, Extranjeria,
Utility companies, the local councils and registering at the doctors for a sensible
fee please email for a current scale
of charges, and more importantly I know where to obtain trusted, professional
advice and can translate for you, should that become necessary. -- Di
McGlone
The One
Stop Problem Shop
Don't like
signing things you don't understand?
Don't have
the right paperwork?
Don't speak Spanish?
Don't know where to turn?
Don't worry! Let us take care of your problems.
Driving licence, NIE, Certificate of Residence, Car and Boat transfers, Certificate
of empadronamiento, Non Residents Tax Returns, Medical visits or any other problems
you may have. We take care of you every step of the way.
Phone Diana McGlone on: (0034) 922867478 or Mobile: (0034) 647057599 or email
help@diana-mcglone.com
West
Tenerife
(Main Office)
West
Tenerife (Agents)
South
Tenerife, Puerto de la Cruz and Santa Cruz (by appointment)
Church of the Holy Spirit (Espirito Santo) Village Square - Los Gigantes
Part of: Tenerife Sur (Tenerife South)
HCb 1800; HCb 1030 (Thursdays)
Father Keith Gordon, Anglican priest for
TENERIFE SUR (TENERIFE SOUTH):
St Eugenio
WEB SITE: www.tenerifechurch.com
Priest-in-Charge: The Reverend Keith Gordon
Reidencial Sonia #17
Calle El Mojon
Callao Salvaje
38678 Adeje
Tenerife
email: kagordon40@hotmail.com
REINA SOFIA AIRPORT
Reina Sofia Airport - Tenerife South,
38610 Granadilla de Abona,
Tenerife,
Spain
Location: The airport is located in the south of the island, 60km (37.5 miles) from the capital, Santa Cruz de Tenerife, in the north
with any sort of paper work, Translations, NIE, Certificate
of Residence Registration applications and renewals, Tax returns - La Renta
etc, Voting rights - Padron, Car Transfers, Boat transfers, Change or renewal
of Driving Licence, Making your Spanish Will, Registering at the Doctors, using
a European Health Card, visits to Hospital, Denuncias at the Police station
or Guardia Civil, Dealing with the town hall or utility
companies, etc etc. etc.. To email Click
Here help@diana-mcglone.com or ring mobile number
0034 647 057 599 or ring land line 0034 922 86 74 78
and leave your contact details. Now also on Facebook
As
from Monday (2 April 2007) you must process the new Certificado de Registro
applications at the National Police Station. they look like the one below
right 
Application forms are available at the information desk. There is a processing
fee, which has to be paid in the bank and forms for that are again available
at the Police Station. Although the new certificate does not reproduce your
photograph, you still have to provide one at some police stations for them
to keep with your records. 
letter
about four months before you reach UK State Pension age.
You can also
make use of the European Consumer Centres Network (ECC-Net) of unattended computer
terminals, or “Virtual Offices”, which are placed in strategic locations
with heavy tourist traffic. 
