4. Mr. XX owns a flat in S.... (please refer to the copy of the notary deed–Attachment 3);
5. Mr. XX has been a manager of the Spanish company xxx since 1999 (The main activity of the company is marketing, sales and servicing agricultural machinery, as well as machines for the industry and construction);
6. Furthermore, Mr. XX is a manager of the following Spanish companies:
- ............
7. As a Spanish resident, Mr.XX has reported income from all the sources (both in Spain and abroad). In his written declaration he declared that he didn’t receive income from Israel for the period 2003-2014.
In addition, I would like to note that Mr. XX applied for a residence certificate in Spain in November 2011 (for the years 2006 – 2011) and in April 2014 (for 2012 -2013). (Please refer to issued Certificates – Attachment 5).
Following the standard procedure, our authorities examined the facts related to his residency status and revealed the following:
- Mr.XX has lived in Spain since 1999;
- He has worked for Spanish company/companies since 1999. The employment has been exercised in the territory of Spain.
- Mr. XX declared that the duration of his stay in Spain is more than 183 days per year. (The report issued by the Ministry of Interior, Spain confirmed the above information).
- He is planning to stay and work in Spain (for at least 10 years).
- Mr. XX’s income is sourced by Spanish companies, mainly from the Spanish company xxx.
After examination of the case, the Spanish Tax Administration issued certificates of residence of Mr. XX (Attachment 5).
According to the above-mentioned, we still consider Mr. XX a Spanish resident according to the Tax Treaty . The center of vital interest (his financial and his personal interest – friends, social relationships, frequent visits of his wife in xxx) of Mr. XX is in Spain, in addition he has a permanent home and habitual abode in Spain.
Having in mind the circumstances (What circumstances?) we cannot share your opinion that Mr. XX is an Israeli resident under the Tax Treaty between Spain and Israel. I would appreciate it if you would explain your position in this case and explain to me why you consider Mr. XX an Israeli resident.
If you have information that differs from the above, or you have some other arguments and considerations, I would like to understand them and to discuss them with you.