UK citizens who are self-employed in Spain have been facing some strict rules and request for further documentation when it comes to registering as residents. In some places like Malaga they are really strict, and UK citizens have been getting letters that state the following:
Documentación acreditativa del ejercicio efectivo de la actividad profesional por la que ha cursado el alta en el Régimen Especial de Trabajadores Autónomos o por Cuenta Propia (entre otra documentación habrá de acompañar, en su caso, declaración trimestral del pago fraccionado del IRPF – Modelos 130 ó 131 -, declaración trimestral del IVA – Modelo 301 -, facturas, memoria explicativa de la actividad que desempeña, autorización administrativa previa en caso de comercio ambulante en cualquiera de sus modalidades…).
Here is a little about what it means.
They request documentation that proves you are working as self-employed in Spain. They ask for quarterly declarations of personal income tax Models 130 or 131, also known as IRPF. Your VAT (iva in Spanish) which they strangely state is a model 301, this is a mistake by them, it’s actually a model 303. In a lot of cases, new self-employed registered people may not have these complete yet.
Even if you haven’t completed a full quarterly tax return, you may have usually raised invoices charged to your clients. Unfortunately, the authorities may not take these invoices into account unless you provide your client’s details and proof of payment, ideally electronically i.e. through the bank or card payment.
They also ask for a memoria explicativa de la actividad que desempeña
which means an explanation of your business activity, evidently this will need to be in Spanish and be as complete as possible.
Other ways of proving a legitimate activity could be by providing
Purchases relating to your activity and expenses can be proven using VAT bills invoices (facturas) in your name. You may have Rentals relating to your activity, like an office or even have attended.
Appointments with organizations for which you have proof. Having a professional qualification that relates to your activity is great but would need to be translated. You may also hold contracts with suppliers and can use these as proof of a valid business. If you have exported your business from the UK to Spain and can prove the continuation of the business then this is good, but again all documents in English need legally translating.
A ‘gestor’ or accountant is an excellent place to start when putting the documentation together. They will usually have access to your Digital Certificate. They should be able to access any documents required from the Agencia Tributaria or Seguridad social. A gestor will also help advise on what paperwork they can provide as proof of your business, and with Hacienda continually tightening the rules regarding first-time non-resident Autonomo registrations you will need help from a professional.
Any letter from immigration needs to be taken seriously. You should provide as much paperwork as possible to get the approval. The Immigration Department wants to be assured that as a self-employed person, you can support yourself economically during your residency and any dependants, children or spouse that may rely on the main applicant.
