Sorting it out.
објавио/-ла је Brian McLean у Шпанија Форум
Mary,
You really do seem to have got yourself into a muddle. Images of sluggish creeks and no paddles spring to mind.
I would thoroughly second the advice given to speak to a professional, though make sue you get one who can be "creative" about finding solutions. Anybody with the "Rules and Regulations" in their hand can do the easy stuff.
You should be invoicing as follows:
Your services........................... 100'00
15% Retention on 100'00...... 15'00
85'00
18% VAT on 100'00 18'00
Total Invoice........................... 103'00The 15% retention has to be paid to the local tax office by your employers/persons whom you invoice and will be discounted when making your yearly tax return. Any "gestor" worth his salt will make sure you get a substantial part of this back. You have to pay the 18% on your quarterly VAT Return. This is, of course, less the VAT you have paid for services and materials used in the line of work.
I have a couple of doubts:
NIE? This is a document identifying a foreign national resident in Spain.
Spanish Passport? Which would obviate the need for the NIE and you would need to obtain a DNI, which
is, basically, the same as the NIE, but identifies one as a Spanish citizen.I would just like to make a couple of personal points and comments that should be taken as no more than that, personal experience. To date, there is very little practical co-ordination between the Tax Authorities and the Social Security. It's all being tightened up, but one can still slip through the net. I feel sure that a "creative gestor" will be able to find a relatively painless way out of your difficulties. the "I've-been-out-of-the-country-and-forgot-to sign-off" defense might hunt, professional advice needed.
Your not really earning enough to attract any unwanted attention from Hacienda, so you'll almost certainly be flying under the radar, so to speak. These may even be low enough to just get a "gestor" to sign you off as if you were still out of the country and for you to sign back on with a clean slate.
Cheers,
Brian