Hello,
This is my first posting on this forum, so as suggested, I will quickly introduce myself.
I am 40, married. I have a 14-year old son. I was born in Mostar, Bosnia. When I was 9, my family moved to Saint Paul, MN, US where I lived for 30 years. I moved to Spain in July of 2019 after being offered an IT analyst job in Barcelona.
My wife and son remained in the US, and while we visited back and forth frequently, the plan was to move the entire family to Barcelona sometime in 2020. Unfortunately. due to the pandemic, this plan had to be put on hold. After spending over two months in complete isolation during the first lockdown in Barcelona, I decided to go back to the US to rejoin my family, and fortunately, was allowed to continue working remotely from the US for my Spanish employer.
If the time spent in Barcelona in 2020 was the sole criteria to determine whether I am a tax resident in Spain in 2020 or not, given the fact that I resided in the US for over 7 months in 2020, I would be considered a tax non-resident. However, with the fact the during this entire stay in the US, I worked for my Spanish employer — the work which under non-pandemic circumstances I would have done at the office in Barcelona, and also, given the fact that during this entire stay in the US, I have kept an apartment/address in Barcelona with the goal of returning there as soon as things normalize, perhaps I am still to be considered as a tax resident in Spain in 2020.
I will have to return to Barcelona next month as my employer will no longer allow for working remotely while residing outside Spain. At the time I return, I will have been away from Barcelona for 8 months.
I should probably mention that I'm a US citizen with residence/work permit/NIE in Spain.
If any of you has any insight into this matter, or has dealt with a similar situation, and can either offer a suggestion, comment, or advice, that would be much appreciated.
Thanks,
Elar