SPAIN Law and Practice Contributed by: Álvaro Paniagua Rico and Borja López Pol, Anaford Abogados
obtained through different means: Customs Surveil - lance Service, use of plane tickets, dates of use of VIA-T cards, points cards, dates recorded in public deeds, dates of participation in General Meetings of shareholders, dates of approval of accounts accord - ing to entries in the Commercial Registry, signing of contracts, English courses, etc. In short, the informa - tion that the Spanish Tax Agency is or could be aware of. Additionally, temporary absences will be considered time spent in Spain, provided that the individual has a qualified presence in Spain. Test 2 Centre of economic interest in Spain: the individual holds in Spain, whether directly or indirectly, his main centre of business or professional activities or eco - nomic interest. According to PIT Law, a private individual is tax resi - dent in Spain if his spouse and underage dependent children are tax residents in Spain under the afore - mentioned criteria. Spain does not request any visas for EU and EEA juris - dictions, for most Latin American jurisdictions or oth - er jurisdictions such as Israel, Singapore, the United States and South Korea, among others. A tourist visa in Spain is valid for 90 days from the date of arrival. 7.2 Expeditious Citizenship Residents may apply for citizenship only in their 10th year of residence in Spain. However, Sephardi Jews and citizens of Equatorial Guinea, Latin America and the Philippines can apply for Spanish citizenship after only two years of effective residence in Spain. Dual citizenship restrictions apply to most foreign nationals. 8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms In 2003, a law was passed introducing a new legal concept known as the “specially protected estate for persons with disabilities,” which ensures the security and well-being of the affected individual and provides
peace of mind for parents and family members when facing an uncertain future. Protected Estate is a legal instrument of significant interest designed for individuals with severe physical or sensory disabilities, as well as for those with intel- lectual disabilities. The Protected Estate Law aims to designate specific assets, such as money, real estate, rights and securities, to ensure that the ordinary and extraordinary needs of individuals with disabilities are met. By managing these assets and utilising the ben - efits derived from them, the law seeks to support the vital needs of people with disabilities. In this way, parents can allocate certain assets to meet the vital needs of their disabled relative without having to make a donation (which carries a higher tax cost), sell the assets or wait to transfer them by inheritance. It is a designated estate, meaning a pool of assets expressly dedicated to satisfying the vital needs of the person with a disability for whose benefit it is estab - lished. The assets and rights forming this estate, which lacks its own legal personality, are segregated from the per - sonal estate of the beneficiary-holder and are subject In Spain, the legal system provides for the appoint - ment of a guardian (tutor), curator (curador) or judicial defender (defensor judicial) to safeguard the interests of minors and persons with disabilities, ensuring both their welfare and the proper management of their assets. Guardianship is usually granted to minors and indi - viduals with significant disabilities, while curatorship is intended for emancipated minors or those with less severe disabilities who require help managing their personal and financial affairs. A judicial defender is appointed in cases involving conflicts of interest. Generally, the appointment is made by a judge, giving priority to parents, spouse or individuals named in a will. However, the judge may also designate others, such as descendants, ascendants, siblings or even third parties. to a specific management regime. 8.2 Appointment of a Guardian
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