Confirming Tax Non-Residency for a Business Owner Under Temporary Protection

A client under temporary protection in Spain spent fewer than 183 days a year in the country while keeping her main business abroad, but the Spanish tax agency questioned her non-resident status because she owned a flat in Madrid. We gathered evidence of her centre of economic interests abroad, calculated actual days of stay based on border crossings and travel tickets, obtained a tax residency certificate from her home country, and documented that her husband and children did not habitually reside in Spain. Result: non-resident status was confirmed, and the client declares only the Spanish property via Modelo 210 rather than her worldwide income via IRPF.