Renewing your UK Passport

NIE & Residencia Regulations

Resident's Discounts

Vehicles & DRIVING LICENCES

Taxation & NON RESIDENTS

Working or Self employed

School Registration

Consumers and complaining

Dance the night away! Summer is here and with it come Tenerife’s local fiestas and magnificent fireworks displays. Just published is the program of events for Puerto Santiago, but keep an eye on News In The Sun’s What’s On Section (see the link on the right) as more town and village events are published.

Shipwreck Survivors Head For Canaries The dead body of the captain of the Spanish fishing boat shipwrecked off the coast of Mauritania yesterday is expected in the Canary Islands today.

Santa Cruz Carnaval Tenerife 2010 Tenerife’s Santa Cruz Carnival is to have its first ever King of Carnival next year. Santa Cruz deputy mayor Ángel Llanos announced the bold move today in a press conferance giving details of the 2010 event. He emphasied that this was not a competition for transvestites and that the sexual orientation of the male competitors was not an [...]

Zapatero Comes Bearing Gifts Spanish Prime Minister Zapatero has announced a 162 million euros package of extra funding for the Canary Islands.

First Swine Flu Death In Spain The Ministry of Health has confirmed that swine flu has claimed its first victim in Spain, when a woman died yesterday in Madrid.

Polish Drug Smuggler Arrested At Tenerife Airport Guardia Civil officers at Tenerife’s south airport arrested a young man over the weekend, found to be carrying more than a kilo of heroin.

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The inability to speak the local language is one of the biggest barriers to settling into an overseas community. If you don't Speak Spanish and you Need Help in Tenerife?-

with any sort of paper work, Translations, NIE, Certificate of Residence Registration applications and renewals, Tax returns - La Renta etc, Voting rights - Padron, Car Transfers, Boat transfers, Change or renewal of Driving Licence, Making your Spanish Will, Registering at the Doctors, obtaining a European Health Card, visits to Hospital, Denuncias at the Police station or Guardia Civil, Dealing with the town hall or utility companies, etc etc. etc.. To email Click Here help@diana-mcglone.com or ring mobile number 0034 647 057 599 or ring land line 0034 922 86 74 78 and leave your contact details. Now also on Facebook

we will accompany you every step of the way!

Can I get Health Care?

The Spanish National Healthcare Service is considered to be one of the best in Europe. Most statistics show the Spanish service to be better and certainly the equal of the UK NHS. Access to this service is freely available to EU citizens as long as you have taken the necessary steps to prove your entitlement to the Spanish authorities, which in the case of E121 and E106 will include applying for a registration certificate. For UK residents who spend more than 3 months in Spain at a time you need either an E121 or E106. The E121 is designed for people of retirement age who are receiving a UK State Pension and it entitles them to permanent and continuing access to the Spanish National Healthcare Service. The E106 is based on up to date UK NI contributions. A European Health Card will entitle you to cover for holiday stays.

Once you have obtained all the necessary permits, you then have to register with your local GP to finalize the process., Most National health GPs in Tenerife DO NOT speak English and will require you to bring an interpreter. I can translate at this initial meeting and accompany you to any subsequent doctors or specialist appointments. You would be wise to bring any records of previous medical history with you.

Prescriptions are free for Pensioners. http://www.dwp.gov.uk/international/sa29/

Who is entitled to Spanish National Health cover and how can I apply?

Eu citizens who are working or self employed and are making up to date Spanish national insurance contibutions, plus their legal dependants, Retired EU citizens who were working legally in Spain and have now retired, or EU citizens who have retired and are entitled to health cover from their own memeber state via an E121, job seekers who have an E106.

MORE INFORMATION ABOUT HOW TO APPLY CAN BE FOUND HERE

What type of "residencia" residence document should I have?

This information correct as at January 2009

Here are the basic requirements for adult EU citizens in Tenerife Spain:

1) White NIE certificate valid for up to 3 months - then superceded by either 2 or 3 depending on your status · copy and original of application form Ex14 and Modelo 790 for a 9,18 euro payment in the bank, copy and original of your passport when you attend the National Police Station /Extranjeria. Certificate issued 3 to 4 working days later

2) Green Certificate of registro for indefinite or fixed length stays of over 3 months · 1 copy of application form Ex16, Modelo 790 for a 10,00 euro payment, 1 passport type photo, (if at Las Américas - not required in Puerto de la Cruz) photocopy and original of Passport when you attend the National Police station/Extranjeria· issued on the spot.

3) Certificate of NON residence for Spanish Bank - stays in TOTAL of under 6 months in any one year · Original & copy of application form Ex13, Modelo 790 for a 10,00 euro payment, photocopy and original of Passport when you attend the National Police station/Extranjeria· Issued 3 to 4 working days later.

If you are coming here to live and work or retire here we can attend the National Police Station /Extranjeria with you and make sure you get the right paperwork issued. If you are a non resident or visitor we can either attend with you or arrange for a notary to draw up a limited power of attroney to enable us to get the douments on your behalf. Ring mobile number 0034 647 057 599 or ring land line 0034 922 86 74 78 for more information.

As of the 28 March 2007 the regulations for European Union Citizens changed: As from Monday (2 April 2007) you must process the new Certificado de Registro applications at the National Police Station. they look like the one below right Application forms are available at the information desk. There is a processing fee, which has to be paid in the bank and forms for that are again available at the Police Station. You need to provide proof of your date of entry into Spain and of your current address. Although the new certificate does not reproduce your photograph, you still have to provide one at some police stations for them to keep with your records.

EVERYONE who is an EU citizen and has stayed or intends to stay in Tenerife for a period of longer than 3 months is obliged to get themselves entered on to the foreigners' register - even those people who used to be exempt from having residencias under the previous legislation. If you already have a residencia you can wait until that expires. The old style plastic residencia cards for Europeans will expire by April 2012.

This affects a lot of people who are working or living here and under the old scheme did not have to do anything except have a contract or work for themselves - including children! -now all must go in person to the National Police Station and queue!.

Non EU citizens who are married/dependants of EU citizens have to follow a different procedure.

There is a help desk at the Police Station - but if you don't have at least some Spanish you may struggle.

If you are not a Spanish speaker and need help with this please contact me on 647057599 or 922867478.

Queues at the police stations to process these applications are extremely long at all locations.(Puerto de la Cruz has a long waiting list! and you have to queue to get the opportunity to queue on another day!!!) DO NOT attend unless you have previously collected ALL the required documents, information and bank receipted tax payment form - you will simply be turned away! On the bright side the certificate is issued straight away and you will not have to return to renew in 5 years (under present legislation anyway!) Dependant children not born in Spain will have to have their birth certificates officially translated and will have to provide a certificate of convivencia as well as the other documentation.

Source information posted on the ministry of the interior's website (28/03/07) quote: click here

Consumers:

Consumer complaints - what to do if it all turns sour!

Whilst there are a great many honest and reliable businesses providing quality merchandise and services in Tenerife, we have all heard tales of woe regarding purchases of cameras, electrical goods, bad service etc.

Common sense tells us if it sounds too good to be true it probably is! However the following rights apply everywhere in the EU including Tenerife:
• If the item you bought does not look or function as it was advertised, or if it is not satisfactory, you have the right to have the item replaced at no extra cost or to get your money back if the replacement is not completed in a reasonable time.
• If you buy goods that turn out to be faulty, manufacturers must compensate you for any personal injury or damage caused to property.
• Whether you buy goods or services by post, telephone, fax, or through the Internet from a professional trader, you have the same rights in relation to guarantees as if you had bought them in a shop.
But the question is what can you do about it if you think you have a claim?

If you are still on the island your first point of call should be to the trader themselves to try and resolve the matter amicably – if this doesn’t work you should ask for a complaint sheet “Hoja de Reclamaciones.” There is a legal requirement for all establishments to have these available and they are not allowed to make you go to another branch or office to get one. “Hoja de Reclamaciones” are carbonised forms made up of a white copy (for the authorities), a pink copy (for the establishment) and a green copy (for the person making the complaint). The establishment must fill in their identification details. If “Hojas de Reclamaciones” are not available, are not fully completed by the trader or are refused, customers can present a complaint to the authorities. They should include in their complaint the fact that an “Hoja de Reclamaciones” was not available etc. This is best done in Spanish if you possibly can.

Customers should state their name, address, and ID number or passport number, and fill in all relevant boxes on the form, stating clearly the reasons for their complaint, and the date on which the complaint is made.
Once the form is completed, it should be signed by a representative of the establishment, who can add any comments they consider appropriate. You should then retain the green copy for your records, hand over the pink copy to the establishment. The original white copy has to be sent to the local Consumer Authorities (see contact information below) within one month, together with any appropriate proof or documents, especially receipts if the complaint concerns prices, which should be attached to the form (remember to keep photocopies for yourself).
The Local Consumer Authority should acknowledge receipt of the “Hoja de Reclamaciones” within 15 working days of receipt. They will then notify the establishment about the complaint, and allow them 10 working days to reply.
Proceedings will be initiated, if and as appropriate, and the Consumer Authority will advise the plaintiff of its decision.
Completing this form does not prejudice your rights to also make a complaint in person to the appropriate consumer authorities and if you need to do that or you were not given an “Hoja de Reclamaciones” by the trader you should look for an “Oficina Municipal de Información al Consumidor” (OMIC) In the south and west coast these are located at:

GRANDE 1, 38670 - ADEJE
Tel: 922/75 62 13 FAX: 922/78 06 06
macuqc@adeje.es

GRAL. FRANCO, S/N
CENTRO CULTURAL LOS CRISTIANOS
38650 - ARONA
Tel: 922/75 71 37 FAX: 922/75 24 92
consumo@arona.org

AVDA. MARITIMA, EDIFICIO SEGURO
38683 - SANTIAGO DEL TEIDE
Tel: 922/86 03 48 FAX: 922/86 03 48
santiagodelteide@yahoo.es

A full list of the OMIC offices in the island is available here: http://www.consumo-inc.es

You can also make use of the European Consumer Centres Network (ECC-Net) of unattended computer terminals, or “Virtual Offices”, which are placed in strategic locations in major tourist areas.
The terminals have touch screens so that users can access information on the services provided by the European Consumer Centre in Spain through its website. You can also fill in a complaint form on line and send it to the ECC in Spain, whose consumer advisers will process the forms and contact the customer direct. In Tenerife these are located at the Los Cristianos Cultural centre in the Plaza del Pescador and at the Troya Tourist Office in Calle Rafael Puig Lluvina, Playa de las Américas.

But what to do if you have returned to the UK before you find out your purchase is faulty?
The Spanish European Consumer Centre (CEC) is a public service organisation for consumers who require information or assistance in connection with the acquisition of goods or the use of services in a country other than their own and you can deal with them in English.
They are part of the European wide ECC-Net, of organisations and institutions which operate in a similar way, have similar powers and objectives, and are located in each of the Member States of the European Union.
The European Consumer Centre can help you if you are a citizen of a Community state who purchases goods or uses services in any part of Spanish territory and you can submit your enquiry via their website here: http://cec.consumo-inc.es/cec/Secciones/Contacta/Contacta_en.asp

Most honest traders do cooperate with the various national and European consumer associations but although in some cases these may instigate sanctions against a trader if they are in breach of current regulations, it does not necessarily mean that the consumer will be recompensed.

You may ultimately decide to go to the arbitration courts. If you are in Spain you should do that through the OMICs there is a standard form here: http://www.consumo-inc.es/Arbitraje/solArbitraje.htm or through the CEC if you are outside Spain, both can contact suppliers and mediate between them and customers, until a satisfactory solution has been reached. If this is not possible, they will assist and advise you with regard to any alternative means of resolution prior to the commencement of legal proceedings, which in Tenerife can be a lengthy and possibly expensive procedure.

Mindful of the differences in member state’s legal systems, on the 11 July 2007 the European Parliament adopted a regulation establishing a European Small Claims Procedure. The regulation is intended to simplify and speed up litigation concerning small claims in cross-border cases, and to reduce costs. It applies to civil and commercial matters where the value of a claim does not exceed 2,000euros. The procedure came into effect on January 1 this year. More information can be found on this website:
http://ec.europa.eu/justice_home/judicialatlascivil/html/sc_information_en.htm However litigation should never be a “do it yourself” affair and should always be thought of as a last result if all else fails.

Remember, if you do not speak Spanish, and need to deal with a shop or tradesperson regarding a query or complaint The One Stop Problem Shop can assist you with the initial contact so that there are no language difficulties to exacerbate a possibly already inflamed situation!
Contact us for help with consumer problems, along with the many other forms of bureaucracy you may encounter in your daily life in Tenerife.
Call us on 922 86 74 78 or email help@diana-mcglone.com

Dealing with your local town hall

You will almost certainly have to deal with the local town hall at some point. They vary slightly in the way they do things from place to place, but the underlying procedures are the same. You may go to the town hall itself or you can often transact business at sub offices nearer to where you live, particularly for the costal regions.

They will deal with the census (padron) information, and will issue Certificados de empadronamiento and Certificados de convivencia, opening licences for local traders, planning permissions, small works licences, "Vado permanente", etc etc., In a seperate but often nearby office are The "Consorcio" who actually collect monies on behalf of the councils, will deal with payments for Local taxes, Vehicle road tax, Local property tax ( Impuesto Sobre Bienes Inmuebles), Rubbish collection rates, Sewage rates, and in some cases Water rates, although many Ayuntamientos have a private company dealing with water supply, in which case they will be located elsewhere.

It is YOUR responsibility to make sure that the information supplied to the local authority is correct. Estate agents will often offer change of name of ownership with the local authority as a service, but do not assume that they have done this. In the same way DO NOT assume that when you move your name and indeed direct debit for these services will be stopped! As a rule of thumb the person who was in occupation as at January of the year in question is resposible for payments of local property tax. Make sure you are clear than your name and bank account have been removed from the local records if appropriate.

Emigrating to Tenerife What Can I prepare before I leave the UK?

There is some good info here http://www.direct.gov.uk/en/BritonsLivingAbroad/index.htm

and for income tax info here: HM Revenue & Customs: http://www.hmrc.gov.uk/international/index.htm

http://www.hmrc.gov.uk/pensioners/paying-abroad.htm

Buying a Business in Tenerife

If you are NOT thinking of buying a freehold business property, then in general what you are buying in what is called here a "Traspaso". This is a transfer type of arrangement and what you are paying for is goodwill, stock, fixtures and fittings in the premises (if they are not the property of the premises owner) and also getting the existing business holder to give up the right to what ever is left on their premises rental contract.

Do the math! Look at the potential earnings and see if the return justifies the outlay. Why are the existing owners giving up the business? There are genuine reasons - family, retirement, moving up to a bigger better location etc - but if there is no obvious reason, are they leaving because they couldn't make it? If they couldn't what could you do differently? - perhaps you have more experience in the field, better work ethic, etc etc. but be honest with yourselves could you make it work if they can't.

I would always investigate whether I could set my business up from scratch in an empty unit - would the set up costs exceed the cost of buying an existing business?- Goodwill and location are usually the key factors in that choice.

If you are going for an existing business, remember the concept of a lease as we understand it in the UK does not really apply. Have a meeting with the landlord to firm up what length of rental agreement he will give you as the "clock" starts again at zero when a new person takes over and you must negotiate the rent, deposit and other terms and conditions of the agreement with the landlord yourself.
Also check with the landlord how much percent transfer fee of the transfer price he wants - he may be entitled to as much as 10% dependant on what is in his contract with the current business holder. Are you expected to pay that or the outgoing tennant.

Request a full inventory of items belonging to the business owner (NOT the landlord) to be included in the Traspaso -transfer of business.

Contact the local council to check whether the business has an opening licence or if not would that be looked on favourably. If there are problems what would have to be done?. ie getting the premises up to code and obtaining what is called a proyecto - which are architects plans to either confirm the premises are suitable for the use you intend OR detail what needs to be done and then act on those improvement requirements.

If dealing with food - check with the Sanitation department what level of catering licence - cafe/ bar 1 fork 2 fork etc. you could have in that premises. You may not have the set up to produce full meals for example. Also at least one of you will have to have a food handlers certificate (in Spanish)

If the premises are located as part of a complex or community, as a courtesy check with the "Comunidad" - community association. A friendly approach to the president or comittee can often go a long way - this lets you know what other owners in the complex see as problematic (if anything)

Then you have to get yourself set up as an "autonomo" - self employed person, or you could form a company or partnership but that may be overkill for a small business set up. Remember what ever way you work in Spain either for your self or on contract to someone else you must have already formalised your immigration status. If you are a European Citizen then you need to apply for a Certificate of Registration and an NIE number if you do not already have one. If you are non-european the process is too complicated to explain here as there are variations from country to country. Please contact us for further information.

As a self employed person you can do this yourself at the "Ventanilla Unica" (Small business unit) in Santa Cruz - inside the chamber of commerce building - but you will need to speak Spanish or take an interpreter.
They will advise you on whether your plan is viable - set up your Tax, IGIC (VAT) and Social Security requirements - they can also advise on licences and permissions required, dependant on the type of activity you are thinking of.

Or if you are not comfortable going it alone there are firms like ours who will see you through all of this - I would personally opt for one who wasn't also acting for the seller - but I imply nothing at all against any firm that helps both sides.

In short when a non resident has available in Spain, under any title facilities or places of work of any type in which he usually performs all or some of his business, or when he acts in Spain through an authorised agent with the power to contract on behalf of the non resident person or entitiy, he is deemed to be a non resident acting through a permanent establishment.

Individuals are deemed to be resident in Spain when they meet any of the following Criteria:

They remain in Spain for more than 183 days during a calendar year. In order to determinethe period of stay sporadic absences are included in the count, except those where tax residence in another country is proved.

Their main base or centre of activities is in Spain.

Also it is presumed, except if proved otherwise, that a tax payer has his usual place of residence in Spain when using the above criteria his spouse (if not legally seperated) and dependant underage children are resident in Spain.

A person may have a residence permit or administrative residence in a state and not be considered a resident therein for tax purposes.

As part of the tightening up of tax rules throughout the EU, Banks are increasingly requiring new documentation to prove that their clients are not actually resident for tax purposes in Spain. White NIE certificates are also now only valid for three months, even though the number itself remains the same for a persons lifetime. After three months, one has to declare oneself as either resident or non-resident for tax purposes, and get either a Certificado de Registro or a Certificado No Residente, which is what the banks will now require to avoid embargoes being placed on foreigners' non-resident accounts in Spain: the non-resident Certificates will need to be submitted every three years.

Non Resident's certificate - Certificado No Residente

The application procedure for a Certificado No Residente is very similar to the one for NIEs. One has to apply in person at the nearest Extranjeria or National Police station as appropriate or by giving someone Power of Attorney to do it on your behalf. There is a government fee to be paid .

The interest of the bank accounts and investments in Spain pays a flat tax rate of 18%, but the non-resident accounts are free of tax and whatever interest generated should pay tax only in the country of residency.

Up to now, to prove that the non-residents were living somewhere else, a simple personal declaration signed by them was sufficient, but this is not the case any more, and now it must be proved with one of the following two options:

a) A certificate issued by the tax authorities of the country where the non-residents live, confirming that each signer of the bank account live in that country, much better if done in the language of the country of residency and in Spanish, this certificate is requested by many clients of ours annually and it is rather simple to obtain,

b) A certificate of non-residency issued by the Spanish National police/ Extranjeria. This proof of residency must be presented every 3 years.

If you are considered resident for tax purposes in Spain when are you liable to do a Declaración de la Renta (anual tax return)

As a rule of thumb you are not obliged to submit a Declaración de la Renta if your income is derived from a regular salary of up to 22,000 euros per anum for an individual contributor, you may however wish to do so in order to claim allowances on mortgage payments, pension plans etc

The limit is set at 10,000 euros annual gross when:
Income is derived from more than one source, provided that the amount of the sums received on the second and remaining sources, does not exceed 1,500 euros annual gross, or the source of the income is not required to withhold (eg pensions from abroad).

Your annual tax return for the previous year must be submitted by the 25th June (refund applications must be submitted by the 20th). Most Gestors and acountants start preparing these in early May.

If you have problems getting your information together I will be happy to help you just ring 647 057 599

The Spanish Income Tax system is not so very different to that in the UK. I can make an appointment with a professional for you to seek advice if you are a high net worth individual. However, in general it is likely that, on a similar income, you will pay less income tax in Spain than the UK. There are all the other usual Tax Classes such as Capital Gains, Gift Tax, Inheritance Tax etc., as you would expect. In the case of Capital Gains and Inheritance Tax it is recommended that you take professional advice, as there can be extremely large savings to be made here.

But here is a brief outline of Taxation of Spanish property owned in the Canary Islands

Local Taxes

There are two local property taxes which are both based on the property's theoretical rental value according to the local land registry, and are adjusted in line with inflation. The rates of tax will vary from region to region due to the varying rates of tax imposed by the regional and local governments.

Local property tax ( Impuesto Sobre Bienes Inmuebles (IBI) )

This is the main local property tax affecting owners of properties in Spain payable yearly to the Town Hall. The amount of the tax is calculated by reference to the valor catastral (official value of the property) registered in respect of all properties in Spain . The percentage charged varies from area to area, and is roughly 0.5% to 1%.

Local mains drainage and refuse collection tax - "basura y alcantarillado"

(Not to be confused with "agua" which in some ayuntamientos is paid to a private water company))

This local tax payable by property owner and a related to rubbish collection and drainage. The amount to pay varies from area to area, and should be paid to the local Town Hall every year together with the local property tax mentioned above.

As a non-resident property owner in Spain , you may be liable for income tax, value added tax wealth tax, capital gains tax and inheritance tax. Individual situations vary considerably and it is best to seek specialist advice from a tax consultant who has knowledge of the Spanish tax system.

National Taxes

Income Tax - Impuesto sobre la Renta de las Personas Fisicas (IRPF)

The income derived on property in Spain should be declared in Spain . If you sell your Spanish property within one year of purchasing it, then the profit you make is considered an income and not a capital gain, and you would have to pay Spanish income tax on any profit made. If you rent out your Spanish property, then you have a "rental income" from the Spanish property and will have to pay Spanish income tax.

CAPITAL GAINS TAX
Paid by vendor. If vendor is non-resident, then this will be taken at notary in the form of a retention of 3% of declared sale price. Vendor can then arrange to pay the CGT proper and subsequently reclaim the retention withheld at notary. Most often, vendors never pay the CGT proper, leaving the tax authorities with the 3%. Often the 3% of the purchase price is roughly equivalent to 18% of the capital gain, normally with an advantage to the Hacienda, which is why they don't chase for the CGT. This also means that the Hacienda will often lose out if the retention is reclaimed, so they tend to investigate the tax affairs of anyone making a claim ... even though they will by definition have by then received the CGT.

If the property was bought before 31 December 1986, CGT won't apply.

Capital Gains Tax New for 2007 source http://spanish-taxes.co.uk/services/capital-gains-tax/

Here we are dealing with the latest rumours from the Spanish rumor mill, so before taking any action or relying on the information provided please check with your own Assesor, Gestoria or Fiscal Representative. If you don’t have one drop me an email and I will arrange an introduction for you.

There was a time when anyone who had bought their Spanish property before 31st December 1986 was exempt from paying Capital Gains Tax. [THIS NO LONGER APPLIES.]

This exemption was annulled as from 20th January 2006 and now long term owners of property in Spain must pay Capital Gains Tax on the profit gained after January 20th 2006.

This is in draft and will not be enacted upon until 31st December 2006, so it is posible there could be changes.

CHANGES TO THE RATE OF CAPITAL GAINS TAX
Again, it is possible that this could change however, the differential between the rate for residents and non residents which has been deemed to be discriminatory is changing to 18% for all gains regardless of residence.

Residents and Non Residents
A gain is calculated by deducting the acquisition cost from the disposal value.

For property (real property) the acquisition cost may be adjusted by application of a co-efficient from statutory tables. This adjusts the cost for inflation purposes and reduces the amount of tax payable.

Any qualifying improvements to the property may also be taken into account

Where the period of ownership is less than one year the “gain” is added to income and taxed accordingly (this is not an attractive option)

Where the period of ownership is over one year the gain is taxed at a flat rate of 18%.

For property, there is up to 100% hold-over relief on your main residence providing the gain is re-invested in the new main residence within two years of the sale.

If only a proportion of the gain is re-invested, then only a proportion is taxable.

If aged over 65 years and have lived in your main residence for more than three years and are tax-resident, the gain is tax-free and there is no need to buy a new property to claim roll-over.

There are additional rules for other Spanish financial investments and you should seek specialist advice, please do contact us!

Earnings derived from Real Estate

Deemed rental income tax ( Rendimientos del capital inmobiliario )

If you are non-resident a "deemed rental income" is levied by the Spanish tax authorities for urban real estate not rented out or used as a second residence. Therefore, if your Spanish property is not rented out or not your primary residence (i.e. a holiday home), you will be liable for the "deemed rental income tax" even if you do not let out your Spanish property. The taxation authorities will charge you according to the valor catastral (rateable value) of the Spanish property which can be seen on your IBI receipt from your local authority The deemed rental income is calculated as 1.1% of the catastral value (2% if that value has not been reassessed since 2 January 1994) Tax is then calculate at 24% of that value.

Example: Catastral value as on anual IBI receipt 120,000 euros reassessed since 1994 = Yes

120,000 euros x 1.1% = 1320 euros deemed income. 24% of that value = 316.18 euros to pay

Rented or sub-the periods in which it is rented let buildings

The earnings are calculated by taking the gross income that is received from the tenant including all the assets transfered with the building and excluding IGIC (IVA in mainland) witout deducting any expenses.

If the building is only rented for part of the year the earnings must be determined as above for the rental period and for the rest of the year the deemed income will be 1.1% of the catastral value (2% if that value has not been reassessed since 2 January 1994) Tax is then calculate at 24% of that value.

Wealth Tax - Patrimonio

Up until the end of 2007 you would be liable to pay wealth tax (Patrimonio) at a percentage that depends on the value of your wealth (i.e. property plus savings in the bank, etc.). The wealth value associated to a property is based on what the declared value of the property was when you purchased it.

But Friday 18th April 2008 will be remembered as the day when the Spanish Wealth Tax (Impuesto de Patrimonio) was suppressed by the Counsel of Ministers.

This change makes it possible for many individuals to stop worrying about paying taxes on worldwide assets and start paying a flat 18% Income Tax in Spain, if their income is coming from investments, dividends or capital gains. Compared with the hectic 43% suffered by most taxpayers, this is an interesting incentive to consider relocation to Spain.

The 'Official ratification' of the Wealth Tax abolition.

Ley 4/2008 of 23 December 2008
It is interesting that The Wealth Tax is finally amended by abolishing the tax rate. Is this technically a formal abolition of the Tax? The answer is No. Certainly the effect is that no wealth tax will be chargeable for residents (obligacion personal) and non residents alike (obligacion real).

The Ley 4/2008 de 23 de diciembre, por la que se suprime el gravamen del Impuesto sobre el Patrimonio .....http://noticias.juridicas.com/base_d.../l19-1991.html, was published on the Spanish Government Official Gazette (BOE) on Christmas Day. The legislation was passed by the Spanish Parliament on the 23rd December 2008 and will apply to tax years starting 1st January 2008 onwards which would have been payable in 2009.

The Wealth Tax abolition is instrumentalised by terminating the obligation to submit a wealth tax return and by applying a 100% deduction to the taxable base. This deduction is referred to in the Third article of the Ley 4/2008.

The deduction is applied to all taxpayers, both Spanish residents (Obligacion personal) and non residents (Obligacion real) regarding Wealth Tax (Impuesto de Patrimonio).

The following Articles of the Wealth Tax Act have been repelled by this new Law 4/2008.

Article 6 and Disposicion Transitoria regarding the obligation for non residents to appoint a Tax Representative in Spain
Article 36, 37 and 38 regarding the obligation to submit a return and payment of the tax

Is the Spanish Government interested in keeping the door open for the future? it may be the case!!! More information here

PLUSVALÍA

Paid officially by vendors, but can be negotiated to be paid by purchasers. If vendor is resident, then it does not accrue as a preferential charge on the property if unpaid. If vendor is non-resident, and the bill is unpaid, it can be charged to the property.

Plusvalía is nothing to do with the property as such, but is a tax on the increase in value of the land on which the property is built. It is a low tax, assessed on the combined basis of rateable value and surface area. The tax is actually calculated every year, but only becomes payable when the property changes hands: as such, if the property has been owned for many years, the yearly sums can mount up and be burdensome. Similarly, if the property comprises a considerable amount of land, then the tax can also be onerous.

Generally, though, for single apartments owned for up to, say, 5 years, it is not a great sum to pay ... a few hundred Euros or so.

TRANSFER TAX
Paid by purchaser on the purchase of a property. This will either take the form of 7% ITP (Impuesto sobre Transmisiones Patrimoniales) for resale properties, or 5% IGIC (Impuesto General Indirecto de Canarias, equivalent to Value Added Tax) on new properties. For new properties only, stamp duty at 0.5% will also be payable.
__________________

Inheritance Tax

There has been a change to the regulations in the Canary Islands for this as of January 2008.

The tax has been REDUCED to virtually nothing by means of a 99.9% "rebate" it applies to close family members and registered common law partners see examples in Spanish here http://www.gobiernodecanarias.org/tr...s_fiscales.pdf
Beneficiaries have to have been resident in the Canaries for a minimum of 5 years

It is relatively easy to set up a Spanish Bank account. You simply need a permanent Spanish address, If you are opening a Non residents account you may have to provide proof of your address in the UK, your Passport and your NIE number as well as a certificado de Non residente. .An NIE number is a "Numero identificacion extranjero" and is your Tax Registration ID in Spain. You need an NIE to do a lot of things including property purchase (this includes time shares as well as real estate) and car purchase. I can guide you through this and can also introduce you to one of several English speaking Bank officers who will have your account open within a few minutes.

NIE Number Application

This is NOT to be confused with the certificado de registro - green certificate for EC citizens - which although still carries a NIE number is what is required by residents in Spain.

What the NIE Number application involves

I will need the following information from you

You should also remember if you return for visits to the UK you may not automatically be able to obtain health cover there.

Are you visiting the United Kingdom? Have you been living outside the UK for more than 3 months? Did you know that you may have to pay for hospital treatment whilst in the UK? Hospital treatment is free to people who ordinarily live in the United Kingdom . If you do not normally live here then you may be required to pay for any treatment you might need. This is regardless of whether you are a British citizen or have lived or worked in the UK in the past.

Under the current Regulations, anyone who spends more than 3 months living outside the UK is no longer automatically entitled to free NHS hospital treatment in England. This includes people in receipt of UK state retirement pensions.

You should make sure you have applied for a European Health Card from the Spanish authorities before returning to the UK as a visitor - this if free and valid for one year from the date of issue. I can help you to obtain this card if you do not know where to go or do not speak Spanish.

Where Can I draw my Pension? You can be paid a UK State Pension (with an extra amount if you are aged 80 or more), in any other EU country. You will get the same as you would get in the UK. This will usually be paid straight into your bank or building society account in the UK or your bank account in Spain or, if you wish, you can choose to have payment orders sent straight to you by post. Whichever you choose, payment is made every 4 or 13 weeks in arrears.

The most appropriate means of requesting a State Pension Forecast depends on age. So long as an individual is not within 4 months of State Retirement Age, responsibility for providing State Pension Forecasts to customers living overseas rests with the Inland Revenue.
If a customer is within 4 months of Retirement Age he/she can request their forecast from the International Pension Centre in Newcastle-Upon-Tyne

If pensioner benefits are already in payment to an overseas customer then their entitlement is administered by the International Pension Centre in Newcastle-Upon-Tyne.

In both cases the Social Security Agency will, if approached by a customer issue the customer with the relevant papers and provide a return address (usually the IPC in Newcastle).

What to do if you are living permanently in Tenerife and are retired or coming up to retirement age.

If you have worked in Tenerife, you will find it has an effect on the way you claim your UK pension entitlement when you come to retirement age.

How do I claim my pension?
If you have ever paid National Insurance contributions in the UK, on application, the International Pensions Centre (IPC), in Newcastle, will send you a claim form and explanatory

letter about four months before you reach UK State Pension age.
If you are living here when you retire and have worked and paid contributions in Spain you should not use the UK claim form. You must make your pension claim through the Centros de Atención e Información de la Seguridad Social del Instituto Nacional de la Seguridad Social (INSS) here in Tenerife attaching the UK letter to the Spanish application form. Offices that deal with pension queries are located in Granadilla and Santa Cruz. They will then pass details of the UK part of your claim to the IPC.

If you are living here but have never worked or paid contributions in Spain, you claim your UK State Pension direct from the IPC. That is unless you have worked in another EEA country since leaving the UK, in which case you should make your claim through the Social Security institution of the last country you worked and paid contributions in.
When can I get the UK State Pension?
The earliest you can get your UK State Pension is from age 65 for men and age 60 for women. The State Pension age for women will increase gradually from 2010, so that by 2020 it will be 65.
The increase in the State Pension age will not affect women born on or before 5 April 1950. Women born between 6 April 1950 and 5 April 1955 (inclusive) will have a State Pension age between 60 and 65. Women born on or after 6 April 1955 and before 6 April 1959 will have a State Pension age of 65.

The state pension age for both men and women is to increase from 65 to 68 between 2024 and 2046, with each change phased in over two consecutive years in each decade.
The first increase, from 65 to 66, will be phased in between April 2024 and April 2026; the second, from 66 to 67, will be phased in between April 2034 and April 2036; and the third, from 67 to 68, between April 2044 and April 2046.
When can I get the Spanish state Pension?
Under current regulations both men and women can apply for their Spanish state pension no earlier than 3 months before their 65th birthday providing they have ceased employment.
How will my claim be worked out?
Each EEA or agreement country where you have paid insurance contributions towards a pension will look at your contributions under its own scheme and will work out how much (if any) pension you can have under its own rules.
Any insurance contributions you have made in another EEA or agreement country may be taken into account if it will help you to get a state pension, or a higher state pension.
Will I receive a pension from each country?
Yes, you will receive a pension amount from each EEA or agreement country where you have made insurance contributions, if you have at least the minimum amount of insurance contributions required in each country to qualify: in Spain that is 15 years. However, each EEA country adds together your insurance contributions from all the other EEA countries, they then see how much state pension (if any) you would get if your insurance contributions had all been paid into that country's own social security scheme and will award you a pro-rata amount. Remember, in Spain the pension amount payable is related to the amount of full time equivalent contributions made. You can apply to the Spanish INSS to be sent a “Vida Laboral” or work history, which will show how much you have made in contributions to the Spanish system.
A full entitlement to a minimum payment amount at the time of writing (April 2009)is: Aged 65 with a dependent spouse 658.75 euros: without a dependent spouse 528.55 euros per month.

If you have already retired and are now coming to live permanently in Tenerife:

What medical treatment am I entitled to in Tenerife?
If you are retired, have left the UK and decided to make Tenerife your permanent home, you should apply to the UK International Pension Centre for an E121 form. This entitles you to the same state provided treatment as a Spanish national, including free prescriptions for pensioners or those with permanent disabilities. However, you must not forget to process the E121 form with the Spanish authorities otherwise it has no validity.
In order to do so, you will need to have previously registered with the immigration authorities, (Extranjería) and have obtained your green coloured “Certificado de Registro”. You will also need a Spanish social security number and to have registered your address in Tenerife with your local “Ayuntamiento”. Your E121 can then be processed at the INSS at Granadilla or Santa Cruz. But be warned, the process can take at least a couple of weeks, so make sure you have made health care provision to cover this period.
If you are a married woman who retired at 60 and is entitled to an E121 from the UK, your spouse will also be entitled to E121 cover as your dependant, even if he has not yet reached state retirement age.
Once your E121 is processed you will receive notification from the Spanish INSS through the post. You then take the letter to your nearest National Health GP “Centro de Salud” and register with the doctor. Your new GP will issue you with a temporary paper “Tarjeta Sanitaria” which will eventually be replaced with a plastic card from the Spanish authorities.
Once you have switched your main entitlement for health cover to the Spanish system you must remember to return any European Health Cards issued in the UK, (what used to be called an E111), to the UK authorities.
Instead you can apply for a new European Health Card (“Tarjeta Sanitaria Europea”) from the Spanish authorities, intended for stays of up to 3 months at a time, which will cover you for any holiday visits back to the UK or anywhere else in Europe.
If at any time you decide to return to the UK for good, all these things are reversible. Inform the Town Hall and the Police you are leaving; and if you have registered for healthcare, the INSS also need to know.
If you don’t de-register before you leave Spain, you may face delays when you re-register in the UK

Less work for full pensions under UK rules source: Source - The Tenerife Sun newspaper issue 242 Sept. 2007

New entitlement rules for British pensions could spell good news for expatriates without enough contributions to entitle them to a full pension.
New legislation introduced in July reduced the requirement to 30 years of contributions for people reaching retirement age on or after April 6, 2010.
In the past, men needed 44 years of social security contributions to qualify for a full pension.
But today, more young people go to university and don’t begin their working lives until later and won’t have 44 years in by the time they retire.
Another benefit of the rule changes means there will be no minimum number of year’s contributions before people are entitled to at least some pension.
Also the government has decided to link pension increases with wages rather than prices, which should see pensions increase more each year than at present.
To pay for all this, the new rules include gradually increasing the retirement age for women from 60 to 65, so the state pension age will be the same for both men and women by 2020.
And the pension age will rise in stages to 68 between 2024 and 2046 as people live longer.
But what the new rules won’t do is give you a state pension that provides enough money for a comfortable old age.
That takes a private or company pension to make up the shortfall and in Britain it is a well-established norm.
But even in Britain it’s amazing how many people haven’t planned for their retirement. For the less well-off, that’s often because they can’t afford to.
It’s a situation that is even worse in Spain where a shocking new report warns that tomorrow’s pensioners could be heading for a life of poverty.
Nearly two thirds of Spanish workers fail to put any money aside for their old age.
Everyone in Spain who is legally employed on a contract or self employed and making social security payments is entitled to a state pension, provided they have been paying into the system for at least 15 years.
However, 15 years contributions will only entitle you to 50 per cent of the full payment.
From there on, the system operates on a sliding scale. To receive the full state pension you have to have clocked up 35 years of contributions.
So to retire at 65 on a full state pension, you will need to have been working and paying into the system since age 30.
Despite dire warnings that an aging population means the government’s coffers are running dry and could be empty by the time today’s thirty-somethings come to retire, only 37 per cent of them have a private pension plan.
The figure is much lower than the European average of 56 per cent, according to researchers.
Only the Portuguese make less provision for their retirement, with three-quarters of the population relying purely on the state to provide for their old age.
The main reason Spaniards gave for not putting money aside was cost.
Most said with wages failing to keep pace with inflation, house prices spiralling out of control and increases in mortgage repayments squeezing the family budget, there is nothing left to save.
And parents are now being faced with the annual back-to-school bill, which amounts to several hundred euros per child for uniforms, textbooks and the rest.
And it seems they are not just making excuses. Last year it was estimated that nearly half of Spaniards had to forego the annual August rush to the seaside because they simply couldn’t afford a holiday.
Historically, the Spanish state pension has been considered fairly generous compared to some other EU member states.
Today the average Spanish pension is around €600 a month, hardly enough to live the life of Riley but perhaps enough to scrape by.
As in the UK, Spain’s aging population, coupled with the fact that more people attend university and start work much later, leaving them fewer years to contribute, means that today’s under-40s are building up a much smaller pension pot than their parents.
Eight million people in Spain receive a state pension today but whether the next generation will enjoy the same is open to question.
And it isn’t just in Spain that the problems of a burgeoning elderly population are proving a drain on government resources.
The problem of a shrinking working population having to support a growing number of pensioners with their social security contributions is concentrating the minds of politicians across the western world.
In Spain, the majority of today’s working population believe they will have to carry on working long after 65 before they can afford to retire.
That’s just as well because figures from the Organisation for Economic Cooperation and Development, the OECD, reveal that by 2050 Spain will have the oldest population in Europe.
It’s all down to people living longer and the dwindling influence of the Catholic Church, which encouraged large families and banned contraception. Today’s young Spaniards are more likely to make their own life choices, which means an average of just one child per couple, not enough to keep the population from diminishing, let alone increase it.
Ironically, in countries that don’t suffer from Spain’s birth rate worries, like Sweden and Germany, far more people make provision for their old age.
In Sweden, Germany and Austria more than 70 per cent of people save for retirement, double the number in Spain.
Part of Spain’s problem is that well over half of its adult residents claim to know little or nothing about pensions or retirement funds and are too afraid to find out, fearing being blinded with science.

Pension Service Contact Details for overseas customers
The Pension Service International Pension Centre (IPC) deal with queries about United Kingdom benefits payable to overseas customers.

You can contact the IPC on +44 191 218 7777 or fax +44 191 218 7021.
Opening hours are Monday - Friday, 8am - 8pm UK time.

If you are not retired and are working in Spain either self employed or legally employed you need to pay Social Security contributions. If you are employed the employer pays these, if self-employed there is a standard monthly rate starting at 240 euros a month as at February 2006. If you are working for yourself there are various ways of paying your taxes and you may be able to sign up for the simplified modulo system, I can give you information on this and introduce you to local assessors and accountants

If you own a house in another country, you are most strongly advised to write a Will in that country to cover the property there - In Spain this means visiting notary and having the document drawn up in Spanish.

Trying to administer an estate in Spain without the correct Will is like trying to walk in treacle!

When thinking about who should receive your assets, it is important that you consider all your possessions, not just individual items in isolation. A foreign Will is as much part of your estate planning as an English Will, and hence you should integrate your English and foreign Wills.

As a UK citizen, you are not obliged to follow normal Spanish succession laws. You should take great care when you draft your Spanish Will.

As in any legal document, make sure you understand the full implications of what you are signing.

In theory, the Spanish law of enforced inheritance applies equally to foreigners with property in Spain, restricting the disposal of this property as it does for Spaniards. This is simply because most countries apply the law of the land where the property is located. However, Article 9 of the Spanish Civil Code provides that when a foreign property owner dies, even if he holds an official residence permit, the disposal of any assets he has in Spain will be governed by his own national law, not Spanish law.

If your own country's law permits free disposal of the estate, this frees you from the Spanish law of compulsory heirs. Both the English and American laws provide for free disposition of assets but Scottish and German laws require some part of the estate going to the children. Whilst this is very good news for the English, it does not unfortunately free them from Spanish inheritance tax.

This freedom to dispose of assets as you wish only applies if there is a current Spanish or foreign will. To die intestate will result in Spanish law being applied and

assets being distributed among the children. So far so good but now the situation becomes a little more complex because a number of countries including Great Britain have laws which say that the disposition of real property such as land, houses and apartments will be governed by the laws of the country where the deceased is legally domiciled at the time of his death.

So on the one hand we have Spanish law saying that English law will apply and on the other hand English law saying that Spanish law will apply because that's where the property is located. In theory an Englishman is subject to the Spanish law which means he can freely dispose of only one third of his assets in Spain.

This is the theory but in practice things are different. Any foreigner can make a Spanish will bequeathing his Spanish property to any person of his choice as long as his own national law is ruled by the principle of free disposition of property by testament. The Spanish Registrar of Wills accepts this. Come the time, the will is executed and the inheritor takes possession of his new property. Spanish lawyers routinely make such wills. In a nutshell, this means that if you are British, you can make a Spanish will leaving your Spanish property to whoever you choose.

However, something to bear in mind is the fact that if you leave your property to your favourite daughter and cut out your black sheep son, it could be that he takes expert advice and contest the will on the grounds that Spanish law stipulates that half of the inheritance is his and win his case. This situation can be avoided by transferring the title deed of the property to your chosen heir while you are still alive. Remember, where there's a will - there's relations!

When making a will remember in Spain you do not need a lawyer to make your will - you can do this in front of the Notary. This is all right if your instructions are straight forward and there are no minors involved. A dual language "Testamento Abierto" will suffice, but carrying out your instructions is not the same thing as advising you in your best interests, so if you have any doubts consult a lawyer (Abogado)

Legislation has been passed in the Canary Isles (Decree 13/2006 dated 8th February - B.O.C. 43, 2.3.2006) regarding living wills (testamento vital). This law will allow all individuals in the Canary Islands to prepare a letter which will be given to doctors and hospitals with instructions regarding their medical treatment and care that they wish to receive in the case of illness or injury. This document will be especially useful in situations where it is not possible for you to express your wishes. There is now a registry of living wills in the Canary Islands. If you decide to write a living will, you can appoint representatives to carry out your wishes and these instructions will become an essential guide for your doctors. The procedure is quite simple but it is always a good idea to consult a lawyer. It is not essential to have a living will as normally your relatives and doctors make any necessary decisions for you, but it can be a good idea because of the language barrier and because of legal and cultural differences which make communication difficult. All foreigners staying in Spain should at least consider the possibility of making one

Although the title of this piece is UK Driving Licences and Spanish Law, contrary to popular belief there is no SPANISH requirement to obligate a valid UK driving licence holder to do anything to enable them to drive on Spanish roads, either as a resident or visitor.

What is true is that if you live in Tenerife or indeed any where else other than the UK it is the DVLA’s regulations and Britain’s laws that you will be breaking!
UK driving licence renewal forms now require the applicant to sign a declaration that they do not live outside the UK and in the motoring section of the official UK government web site it states:

Remember, if you permanently move to another country, you can’t register your new address on your British driving licence. You’ll need to contact the driving licence authority in your country of residence. http://www.direct.gov.uk

Either
to Inscript your UK licence ie advise the Spanish driving authorities of your permanent address here in Tenerife. After they have checked with the DVLA in the UK (about 6 weeks delay currently - Feb 08) to make sure you don't have points or a ban, then they give you a printed piece of A5 paper which you then keep with your UK licence.
OR
you exchange (canje) your UK licence for a Spanish one you still have the wait for DVLA to confirm your driving status and then you hand in your UK licence for a temporary Spanish one. You then receive your new plastic licence through the post direct to your home.

You ARE required to Inscript your licence - ie advise the Spanish authorities of your new permanent address after you have been in Spain permanently for 6 months, but you do not HAVE to canje (exchange) for a Spanish one unless you wish to, or unless you have lost your UK one and are unable to get a replacement in the UK because you no longer have any ties there

Whether you have inscripted your UK driving licence or are now the holder of a Spanish one, whilst you remain resident in Spain you are subject to Spanish regulations regarding driving fitness medical examinations which have to be taken at various intervals dependant on age. Since 2006 these fall in line with European Regulations. Spanish licences will be renewed, whilst holders of inscripted licences will only be required to take the medical test.

Car matters: Buying a second hand car, ITV's (The equivalent of an MOT) and other topics to do with motoring

Purchasing a second hand car in Tenerife can be confusing if you are not used to the process. The main issue is that until the "pèrmiso de circulación" document is transfered into the new owners name they do not really "own" the car.

If you are purchasing from a private individual it is also advisable to get a check done on the vehicle to make sure it is not the subject of a finance agreement or is being held as collatoral against outstanding fines or debts. In any of these cases the car can not/ should not be transferred into the new owners name even though it may be in their possession as they possibly are unable to trace the previous owner.
The following documentation is essential:

Copies of:
NIF identity document Or if non Spanish: White NIE in date plus Passport OR Certificado de registro plus passport OR old style plastic residencia IF still in date.

Original Ficha Technica (car log Book) This MUST have a current ITV stamp (MOT) with preferably at least 1 month's life left.
Original Permiso de Circulación matching the name of the documents above.
Original paid receipt of current rodaje (road tax)

NIF identity document Or if non Spanish: White NIE in date plus Passport OR certificado de registro plus passport OR old style plastic residencia IF still in date.

Both parties must sign a Compraventa (Bill of Sale) DO NOT enter a price – you must get a book price confirmed by the Hacienda (Spanish Inland Revenue otherwise there may be tax issues later on.
Signed Trafico application to transfer. If not attending Trafico yourself a signed authority document for someone to act on buyer and seller's behalf.

Be ready to pay a transfer tax of 4% of the book value of the vehicle to the Hacienda plus ( in 2009 ) 50,00 euros for Trafico fees plus consultants fees if you use one.

If a third party processes the application the ORIGINAL identity document of the Buyer is required to be shown as well as all of the above

The UK press occasionally reports a very untypical incident. People in glass houses shouldnt throw stones! Fact is that crime is only 17% of UK levels. You can walk the streets in Spain without meeting mindless thugs. You decide where you're safest! But in the unfortunate event of you suffering a break-in or having possessions stolen, I can take you through the procedures to make a claim on your insurance company, stop any stolen credit cards and translate at the Police station for you

Common sense tells us if it sounds too good to be true it probably is! However the following rights apply everywhere in the EU including Tenerife:
• If the item you bought does not look or function as it was advertised, or if it is not satisfactory, you have the right to have the item replaced at no extra cost or to get your money back if the replacement was not completed in a reasonable time.
• If you buy goods that turn out to be faulty, manufacturers must compensate you for any personal injury or damage caused to property.
• When you buy goods or services by post, telephone, fax or through the Internet from a professional trader, you have the same rights in relation to guarantees as if you had bought them in a shop.

If you are still on the island your first point of call should be to the trader themselves to try and resolve the matter amicably – if this doesn’t work you should ask for a complaint sheet “Hoja de Reclamaciones” There is a legal requirement for all establishments to have these available and they are not allowed to make you go to another branch or office to get one. They are carbonised forms made up of a white copy (for the authorities), a pink copy (for the establishment) and a green copy (for the person making the complaint). The establishment must fill in their identification details. If “Hojas de Reclamaciones” are not available, are not fully completed by the trader or are refused, customers can then present a complaint to the authorities, and should include in their complaint the fact that an “Hoja de Reclamaciones” was not available etc. This is best done in Spanish if you possibly can.

Customers should state their name, address, and ID number or passport number, and fill in all relevant boxes on the form, stating clearly the reasons for their complaint, and the date on which the complaint is made.
Once the form is completed, it should be signed by the establishment, which can also add any comments it considers appropriate. You should then retain the green copy for your records, hand over the pink copy to the establishment to keep, and send the original white copy to the local Consumer Authorities (see contact information below) within one month, together with any appropriate proof or documents, especially receipts if the complaint concerns prices, which should be attached to the form (remember to keep photocopies for yourself).
The Local Consumer Authority should acknowledge receipt of the “Hoja de Reclamaciones” within 15 working days of receipt. They will then notify the establishment about the complaint, and allow them 10 working days to reply.
Proceedings will be initiated, if and as appropriate, and the Consumer Authority will advise the plaintiff of its decision.
Completing this form does not prejudice your rights to also make a complaint in person to the appropriate consumer authorities and if you need to do that or you were not given an “Hoja de Reclamaciones” by the trader you should look for an “Oficina Municipal de Información al Consumidor” (OMIC) In the south and west coast these are located at:

GRANDE 1, 38670 - ADEJE
Tel: 922/75 62 13 FAX: 922/78 06 06
macuqc@adeje.es GRAL. FRANCO, S/N .

CENTRO CULTURAL LOS CRISTIANOS
38650 - ARONA
Tel: 922/75 71 37 FAX: 922/75 24 92
consumo@arona.org

AVDA. MARITIMA . EDIFICIO SEGURO
38683 - SANTIAGO DEL TEIDE
Tel: 922/86 03 48 FAX: 922/86 03 48
santiagodelteide@yahoo.es

You can also make use of the European Consumer Centres Network (ECC-Net) of unattended computer terminals, or “Virtual Offices”, which are placed in strategic locations with heavy tourist traffic.
The terminals have touch screens so that users can access information on the services provided by the European Consumer Centre in Spain through its website. You can also fill in a complaint form on line and send it to the ECC in Spain, whose consumer advisers will process the forms and contact the customer direct. In Tenerife these are located at the Los Cristianos Cultural centre in the Plaza del Pescador and the Troya Tourist Office in Calle Rafael Puig Lluvina, Playa de las Américas.

Most honest traders do cooperate with the various national and European consumer associations but although in some cases these may instigate sanctions against a trader if they are in breach of current regulations, that does not necessarily mean that the consumer will be recompensed.

You may ultimately decide to go to the arbitration courts. If you are in Spain you should do that through the OMICs there is a standard form here: http://www.consumo-inc.es/Arbitraje/solArbitraje.htm or through the CEC if you are outside Spain, both can contact suppliers and mediate between them and customers, until a satisfactory solution has been reached, or if this is not possible, they will assist and advise you with regard to any alternative means of resolution prior to the commencement of legal proceedings, which in Tenerife can be a lengthy and possibly expensive procedure.

Mindful of the differences in member state legal systems on the 11 July 2007, the European Parliament adopted a regulation establishing a European Small Claims Procedure intended to simplify and speed up litigation concerning small claims in cross-border cases, and to reduce costs. It applies to civil and commercial matters where the value of a claim does not exceed 2,000euros. The procedure came into effect from the 1 January 2009. More information can be found on this website:
http://ec.europa.eu/justice_home/judicialatlascivil/html/sc_information_en.htm However litigation should never be a “do-it-yourself” affair and should always be thought of as a last result if all else fails.
Remember, if you do not speak Spanish, and need to deal with a shop or tradesperson regarding a query or complaint The One Stop Problem Shop can assist you with the initial contact so that there are no language difficulties to exacerbate a possibly already inflamed situation!
Call us on 922 86 74 78 or email help@diana-mcglone.com

To increase the accessibility to British Nationals and Tour Operators, particularly in relation to Emergency Passports and assistance, The British Consulate in Tenerife will be attending the public in Tenerife South on specific dates during the month at:

You should contact the main offices first to find out which days they will be attending the public and also to make an appointment and give us your full details: 922 286 863

They accept payment by Visa/Visa Electron & Mastercard. This is the preferred way of payment. They can also take credit cards remotely (Friend or relative with card in UK) If you pay by cash (Euros only) they would expect you to produce the exact amount.
The consulate advises where possible an appointment should be made first by ringing 922 286863 to discuss the nature of the problem.
But for lost or stolen passports, the first step is a special police line on 902 102112, which will be answered in English.
It is possible to travel abroad using a police report of passport loss but the consulate warns that there can be no guarantee because it is subject individual airlines’ policies.

The main services available are; Emergency Travel Documents, Certification of Documents and general assistance.

Full details on services available can be found on www.ukinspain.com. If you would like to see one of the Consular officials, please ensure you make an appointment with the Consulate in Santa Cruz on 922 286 863 (Mon-Fri 08.00 – 15.30) or email tenerife.enquiries@fco.gov.uk.

Passport fees
32-Page passports (first passport/renewal - yellow C1 form)
€ 145 + courier fee if passport is delivered
48-Page passports (first passport/renewal - yellow C1 form)
€ 176 + courier fee if passport is delivered
Passports for under 16s (first passport/renewal - pink C2 form)
€ 92 + courier fee if passport is delivered
Courier fees
From 09 April 2009 courier fees will decrease. If your passport is delivered to you, the charges are as follows:
• Mainland Spain, mainland Portugal & Balearics - €13.25
• Canaries, Ceuta, Melilla, Azores, Madeira & Andorra - €20
Please note that the courier fee is payable per delivery to a single household, not per passport. For example:

1 adult application = €145 + €13.25 courier (mainland)
2 adult applications + 1 child from the same household = €145 + €145 + €92 + €13.25 courier (mainland)

How to pay
If applying in person at our office in Madrid
We accept payment in cash, and by Mastercard and Visa credit or debit cards.
If applying by post
You must pay using Mastercard or Visa credit or debit cards by printing a Card payment authorisation form, filling in your card details as instructed on the form, and enclosing this with your application by post. Please DO NOT send your actual credit card.

Please ensure you have sufficient funds available to pay using your debit or credit card or your application will be returned. Please state exactly what applications are included in the payment. E.g.: a family of two adults, both applying for 32-page passports, and two children under 16 would write:
2 x C1 (32 pages) + 2 x C2 + courier (mainland) = €484

The One Stop Problem Shop

Don't have the right paperwork?
Don't speak Spanish?
Don't know where to turn?
Don't worry! Let us take care of your problems.
Driving licence, NIE, Certificate of Residence, Car and Boat transfers, Certificate of empadronamiento, Medical visits or any other problems you may have. I will hold your hand every step of the way.
Phone Diana McGlone on: (0034) 922867478 or Mobile: (0034) 647057599 or email help@diana-mcglone.com

Main office in Calle Los Ángeles, Puerto Santiago, Regular Surgery held in Palm Mar. All other Tenerife locations covered by appointment.

Vehicle Category







	Age when renewal falls due



	Up to age 39 every 10 years

	age 40 - 44 expires on 50th birthday
	ie: 40 years old 9 years plus months till birthday or
	43years old 6 years plus months till birthday.

	age 45 to 66 renewable every 5 years

	67 - 60 expires on 72nd birthday

	ie. 68 years old 3 years plus months till 72nd birthday

	age 70 and above renewable every 2 years

Vehicle Category	Age when renewal falls due

	Up to age 42 every 5 years

	age 43- 44 expires on 48th birthday
	ie: 43 years old 4 years plus months till birthday

	age 45 to 58 renewable every 3 years

	age 59 expires on 62nd birthday

	age 60 and above renewable every 2 years

EMERGENCIES DIAL 112
Official Tenerife Tourist Board website
Trading Standards Local Offices	Oficinas Municipales de Informacion (OMIC)	http://www.consumo-inc.es/directorio/INTERIOR/OMIC/OMIC.htm
Chamber of Commerce	Santa Cruz	http://www.camaratenerife.com/asesoria.cfm?idioma=eng
DUTY CHEMISTS	http://www.farmaciascanarias.com/farmguardia.cfm?isla=tenerife
Hospitals	Complejo hospitalario nuestra señora de candelaria, Ctra. del rosario, s/n. 38010 Santa cruz de tenerife	Patient enquiries 922 60 21 35 Emergency department enquiries 922 60 21 32
Hospiten Sur Las Americas	922 75 00 22 general enquiries switchboard http://www.hospiten.es
British Consulate Public Office Hours: Winter: 9 - 14:00 Summer: 9 - 13.00 Mon/Friday	Santa Cruz de Tenerife British Consulate Plaza Weyler, 8, 1Ã‚Âº 38003 Santa Cruz de Tenerife Tel.: 922 28 68 63 Fax: 922 28 99 03	download passport application forms here Lost or stolen passport form click here Commercial Information - Canary Islands: www.uktradeinvest.gov.uk/canary_islands E-mail: tenerife.enquiries@fco.gov.uk
European Health Card and E121 UK government - Advice for Travellers
Church of the Holy Spirit (Espirito Santo) Village Square - Los Gigantes	Part of: Tenerife Sur (Tenerife South) HCb 1800; HCb 1030 (Thursdays) Father Keith Gordon, Anglican priest for TENERIFE SUR (TENERIFE SOUTH): St Eugenio WEB SITE: www.tenerifechurch.com	Priest-in-Charge: The Reverend Keith Gordon Reidencial Sonia #17 Calle El Mojon Callao Salvaje 38678 Adeje Tenerife email: kagordon40@hotmail.com
REINA SOFIA AIRPORT	Reina Sofia Airport - Tenerife South, 38610 Granadilla de Abona, Tenerife, Spain Location: The airport is located in the south of the island, 60km (37.5 miles) from the capital, Santa Cruz de Tenerife, in the north	Telephone: (0)922 759 200 Fax: (0)922 759 247 E-mail: infotfs@aena.es Website: www.aena.es Country code: 34 Airport code: TFS
AENA Flight Information in Real Time CLICK HERE
LOS RODEOS AIRPORT	Tenerife North situated 11 kilometres from Santa Cruz	Tel 922 635 999 922 635 635
Taxi Rank Los Gigantes	PARADA TAXIS LOS GIGANTES	922861627 http://www.losgigantestaxis.com