James Bryce
NON-RESIDENT property owners are being warned they are still required to pay tax on their home even if it is not earning them an income.
The Spanish tax authorities are clamping down on those who have failed to pay Deem Income Tax – dubbed the ‘enjoyment’ tax – over the last four years.
Letters are being sent to non-residents who have not paid the charge, along with fines for late payment.
“Unfortunately, ignorance of the existence of this tax does not excuse you from paying it,” said Jose Lopez Avalos, from Manilva Solicitors.
“It is understood that non-resident clients are benefitting through ‘enjoyment’ of the property, and this is taxable.
“It means the taxman not charging tax on real income such as rent, but on a deemed income from the property.
The tax is used to fund airports and motorways used by non-residents in order to to enjoy their properties.”
He added: “The tax is not usually high so it is worth paying on time to avoid the risk of being fined.”
Non-residents can pay the tax using Form 210, available from the Spanish tax office website www.aeat.es.
Payment for the 2012 tax year must be made before the end of 2013.
For more info contact Manilva Solicitors on 952 901 225 or mail@manilvasolicitors.com
Well if the Spanish government reformed it’s tax system and actually sent out bills they might collect more tax. We are in the 21st century and to rely on tax being paid by gazing into a crystal ball is ridiculous. I hadn’t received any bills for my rubbish so I asked at the town hall shake of the head and told to enquire at the bank no joy there and told to ask town hall. Finally I went to the local office of APAT surprise surprise yes we have 3 bills here for you…medieval! Spain get your country in order if you want people to pay taxes, relying on people who want to pay their taxes having to go from office to office to track down a bill is no way to run a modern country.
Peter,
You are spot on, they seem to think tax will be collected by osmosis
I went to pay a parking fine 6 months ago, they told me it wasn’t on the system yet and they would send the bill when it was, so far.. nothing.
They don’t have a brain cell between them.
Michael: next thing you know they’ll embargo your bank account for non-payment!
when we first bought our peice of land and house we had two plots together, our crafty spanish neighbour had been paying the ibi on the second plot as after i think 5 years he could have claimed it as his.
None of this surprises me in the least..it’s the most ludicrous ‘system’imaginable. To expect expats in a foreigh country, perhaps with little or no understanding of the language, to try and find out IF they owe money to anyone and therefore pay it is nonsensical. But then what can you expect in a region where thousands of people don’t even have ‘proper’ addresses and there is no postal service?? (I used to be one of them!) To paraphrase what someone else has already said…..Andalucia: get real!
no excuses. When you buy property in Spain you are made aware (or should be by your agent or solicitor) of the tax obligations.
Many people claim ignorance as an excuse for not paying. There are too many people getting a big tax free return on their undeclared rental incomes.
If everybody paid their taxes in the first place then maybe the tax bills wouldn’t be so high. Infrastructure has to be financed and those who don’t pay tax are the first to complain about the poor services such as the police, schools etc.
do you have to pay if your house has been made illegal so in turn doesnt exist , you cant pay tax on something that doesnt exist , can you ?
@ean briggs
I think you are sanctimoniously missing the point, nobody commenting on here is advocating not paying their taxes quite the opposite, they want to pay their taxes via a simple system not having to go to the town hall or APAT office and beg to be given a bill. If you think all ex pats are given a list of all the taxes they have to pay, where to pay and on what date they are due I’m afraid you are living in some fantasy world.
Totally agree Peter @Jean. That’s EXACTLY what I was trying to say…it’s a ludicrously difficult task just to find out what you owe!!! (BTW Jean…..I think the original point was being made about people who DON’T actually rent their houses out, but are technically non-resident…..hey ho; they’re all sinners, obviously, lol!)
And it’s also a good point about the ‘illegal’ houses……if they say they ‘don’t exist’ then how can they make people pay tax on them??!!!
If everybody paid their taxes in the first place then maybe the tax bills wouldn’t be so high.
you don’t say Jean. Any other snippets of genius?
@Jean Briggs – you’re the only person who has made any sense in this; and look at the vitriol you get in return.
You’re absoluately right – if people want to live in a foreign ncountry, then they need to abide by it’s rules. If you don’t understand the language, learn it, or pay someone to guide you. If you don’t understand the tax system, there are plenty of people out there who will sort it out for you, for a fee. And if you don’t want to pay the fee, then you can always go back to the UK where you understand the system, the language et al.
Spain’s in a financial nightmare. It needs to raise funds. There’s no point in taxing those who can’t afford it (although that hasn’t stopped them trying), but it makes sense to tax those who can; and non-resident owners definitely fall into that category.
If you can’t stand the heat – well, probably shouldn’t be here in the first place.
It is worrying that you can be embargoed for something that you didn’t know you owed! This has happened to a friend of mine who did not receive notification of a traffic violation by post! Our post is very infrequently delivered.
Tim…you’re missing the point too.NO-ONE is saying expats should try to avoid paying tax — the issue is, that they should perhaps expect to be told what to pay and to whom. Not much to ask. And have you ANY idea how many shysters there are in Andalucia who ‘know everything’ and ‘charge a fee’….then tell the poor bamboozled expat a load of rubbish??? Plus, given that the Spanish officials themselves often don’t understand the system, and that you can go to two different ‘officials’ of a government department and be told two completely different things,really, you’re on a hiding to nothing.
Can you imagine the utter chaos if other countries, such as UK, waited for people to come forward and offer to pay taxes they may or may not owe???
Julie…you’re quite right. It is a nightmare…….where I was, there WAS no post and this is pretty commonplace. A builder friend of mine had 10,000 euros taken from his bank account (put there as a stage payment for a big job he was doing) because he ‘allegedly’ owed Social Security….took him six months to get it back when they found they had made a mistake….plus he very nearly lost the client (understandably).
Stop moaning about having to pay out! You all seem like intelligent people and know that mañana is the most common word in Spain.
There are plenty of companies that will sort out your liabilities for not very much, and most of you will know this but choose to ignore it.
Most weeks I see it in the local Brit paper.
Pay your taxes and be legal, stop looking for excuses and most of all stop insulting the Spanish. We would be up in arms in Britain if they insulted our system. If you have ever dealt with the IRS in Britain there is a lot wrong with it.
You have to work with the systems in place.
I would however like to know – can you pay these income taxes in England as an EU resident. Anyone?
I have received my first Suma and water bill in nine years.
The trouble with Spain is they can’t get the Taxes from there own kind, so they go after us.Our pensions get paid to us in Spain, so we are a sure bet.
Spain picks and chooses what EU LAWS they want to abide by.
Be fair Spain treat us with some respect, all said & done we
bank with you, we spend all our money in the shops,they take our money,but deep down they don’t realy want us here.
I’ve been coming to Spain since 1970 how it has changed, so much coruption and it still goes on,this is the down fall of Spain,builders,lawyers and notarys.
In the end it is us who has to suffer for there greed.
So Spain get your act together and go after these people.
oh please ppl get with the real!! world spain is a complete bloody shambles; hence why most expats are coming back to the uk. couldn’t run a piss up in a brewery if they tried! Everyone needs to take some responsibility, but the spanish authorities more than others. We all deserve to be treated respectfully, and if we need guidance it should be there regardless if its requested or not! I had an accident in spain through no fault of mine and ended up with disabilities 6 yrs down the line i put my faith into the spanish government to put this right ,and what did they do “let me down”, the guy got off, and his insurance had to foot the bill for my injuries, which were a pittance ,and to top it all my spanish solicitor; who was just as useless as its government! pissed off with my money! he too was having problems with his so called government, and although i told the courts not to pay it to my solicitor and explained my earlier concerns they still gave it to him and guess what?! i have been add in the net too so please don’t praise the government system they don’t deserve it!! No expat would ever be treated in the uk like we are in spain!
Thanks for the reality check, Sharon.
I’ve just received my bill in the Uk. Paid it on time for the lsst 10 years through my purchasing Solicitor. Just read this one though. Tax €16.00 Fees €93.With taxes €128 EACH.
Any cheaper ways of paying it or is this just a rip off???
@GeoffBarton, yes there is a cheaper way. Complete the forms yourself and pay when you are in Spain. It is fairly easy but you need to be computer literate.
Unfortunately Spain is corrupt at all levels, and most civil servants have a job for life so are particularly lazy. I believe there is no hope of any improvement in sight. However the sunshine is nice, so as always, one has to compromise. Is it worth it? It appears that once people really find out how things are run, many of them decide it is not.
Eight years ago, I bought a property in Spain, I liked the place, and enjoyed using it for short breaks and holidays, but remained non resident, I therefore paid the ‘Non resident Tax’ through my lawyers, I then bought a second property for letting, and of course paid tax for both, I have now sold the second property, and my lawyer now informs me that Non Res Tax applies only to those who own more than one property in Spain, can anyone tell me if this is correct?
Ps The second property was sold in December 2012 and I am still waiting for the Spanish Tax Office to return the funds retained for Tax/Plusvalia even though all had been paid in full.
No, it is not correct. Non-residents have to pay non-resident imputed income tax on any property they own in Spain and normal income tax on any actual rental income that they receive from lettings.
The Spanish tax office does not retain the plus-valía. Any retention made in this respect is held by the purchaser who should pay it then return any balance to you.
A 3% retention on the sale price is withheld by the purchaser and paid to AEAT on account of your Capital Gains Tax. Your representative should then calculate and prepare your Capital Gains Tax return which may result in a reclaim for some or all of the retention or, in some cases, the payment of more tax.
The tax office has six months from the date of submission of your CGT return in which to repay any tax. If it goes beyond this date they have to pay interest unless the delay is caused by the claim being submitted incorrectly. In your case you should have received your refund, if you were due one, by around July 2013.
As so much time has gone by you should ask your representative to enquire about the current status of your claim for a refund.
If your lawyer does not know the rules on non-resident tax maybe he did not know that it was his responsibility to reclaim your retention from the tax office either.
I WAS MOST INTERESTED TO READ ANDREW’S MESSAGE THIS MORNING AS WE HAVE A PROBLEM WITH THE 3% RETENTION/CGT WITHELD AFTER SELLING OUR VILLA IN APRIL 2013. WE USED A SPANISH LAWYER AND STILL RETAIN THEIR SERVICES TO HELP IN GETTING THIS MONEY BACK (29,000 EUROS). WE HAVE SUPPLIED ALL THE CORRECT PAPERWORK TO SUPPORT OUR CLAIM AND PAID THE DEEM TAX AND PLUS VALIA TO THE BENAHAVIS TOWN HALL. THERE ARE NO OUTSTANDING TAXES TO PAY, IN FACT EVERTHING IS 100% CORRECT. CGT FOR US IS AN ABSOLUTE JOKE AS WE LOST OVER 250K EUROS. OUR LAWYER TELLS US THAT THE MATTER IS BEING DEALT WITH IN VARIOUS OFFICES BUT AN ARCHITECT IS LOOKING AT VALUES. I THOUGHT CGT WAS TO MAKE SURE ANY UNPAID TAXES WERE COVERED. OUR LAWYER TOLD US THAT THE INLAND REVENUE ARE DRAGGING THEIR FEET BIG TIME AS THEY HAVE NO MONEY. IS IT POSSIBLE THAT WE DON’T GET ANYTHING BACK AT ALL?? WHAT A BLOODY MESS. THIS MUST BE FRAUD/THEFT ON A GRAND SCALE. WILL THREATS OF LEGAL ACTION WORK?? I DOUBT IT. COMMENTS WOULD BE VERY WELCOME. THANKS IN ADVANCE. I LIVE IN THE UK NOW.
The fiscal value of the property is calculated by multiplying its valor catastral by the municipal coefficient applicable during the year of sale. This is set in stone, is instantly calculable and architects valuations do NOT come into the equation.
If there is some dispute over the figures submitted or some perceived lack of documentation it is highly unlikely that you would be contacted by the tax office and your lawyer will need to get off of his fat backside and visit the AEAT office in Málaga in order to ascertain the reason for the delay. In these days of strict data protection they will not respond to enquiries by email or telephone.
AEAT has a habit of not repaying the retention and when and enquiry is made they will cite the lack of a non-resident tax return for a certain year. This problem may be overcome by showing them the receipt for payment for the year in question. They will not merely deduct the amount claimed to be owing and pay the difference without some input on your part.
Did you leave a bank account open for the return of the retention or is it going to be repaid to your lawyer?
I would suggest that you ask your lawyer for a copy of the form 211 which would have been used by the purchasers to pay the retention to AEAT and the form 210 upon which your capital gains tax declaration would have been submitted by your lawyer and, if all else fails, that you fly to Málaga for a few days and visit the tax office personally armed with the copies of the payment and declaration, your passport, your NIE and all of your non-resident tax declarations and ask them what the hold up is.
Unless your command of the language is sufficient for them not to be able to claim not to understand what you are saying you should also take a translator with you who is well versed in such matters.
Legal action should not be necessary as they have an absolute obligation to either return your retention or give you an explanation in writing as to why they are declining to do so with the opportunity to appeal against their decision.
Most importantly, do not allow yourself to be fobbed off either by your lawyer or AEAT. If you have a legitimate claim for the return of the retention and you are sufficiently persistent you will get the money back.
HI ANDREW. YOUR RESPONSE IS GREATLY APPRECIATED AND GIVES MY WIFE AND I A CERTAIN DEGREE OF COMFORT AS MOST OF WHAT YOU SAY HAS BEEN TOLD TO US BY OUR LAWYER. OUR LAWYER IS A SPANISH FEMALE WHO HAS PRACTICED IN THE UK FOR A NUMBER OF YEARS AND IS FULLY QUALIFIED IN THE UK AND SPAIN. SHE IS PART OF A FAMILY PRACTICE AND HAS VISITED THE TAX PEOPLE IN PERSON ON NUMEROUS OCCASIONS. SHE CAME WITH US WHEN WE PAID THE PLUS VALIA AND ALSO TO THE VILLA WHEN WE HAD A VALUER TO DEAL WITH THE CATASTRAL VALUATION. SHE ALSO DEALT WITH THEM OVER OUR SPANISH BANK A/C AND GAVE THEM A LETTER FROM THE BANK IN PERSON CONFIRMING THAT THE A/C WAS OURS AND WE ARE WHO WE SAY WE ARE. SHE IS SLOW BUT VERY GOOD AND A STICKLER FOR DETAIL. I WILL NOT LET THIS MATTER REST AS THIS MONEY, AT THE END OF THE DAY, IS PART OF THE SALE PRICE AND I HAVE LOST ENOUGH AS IT IS AND SPENT ENOUGH IN EXORBITANT BILLS AND TAXES. AGAIN ANDREW MANY THANKS, YOU ARE A TRUE GENT. I WILL KEEP BLOGGING.
“Most importantly, do not allow yourself to be fobbed off either by your lawyer or AEAT. If you have a legitimate claim for the return of the retention and you are sufficiently persistent you will get the money back.”
Why does Spain fob you off, why does it make people have to persist and stress them out so much? That’s enough of a reason in itself not to invest here. Be warned.
As a morale boost (I hope!) I finally sold my property in Spain — for less than I paid for it, which threatened to complicate matters at one point — in 2011 and moved back to UK (Hurrah!). Eventually (I think it was 7 or 8 months!), I DID get the full amount of retention back (but yes, they demanded a non-res tax return, which I duly completed. All handled by my Spanish abogado who persisted……so they’re not all bad!
8 months! Spain’s performance at its best lol. Well done Tricia but as always, only the lawyers benefit at the end of the day. Why should you even need a lawyer for what is rightfully yours? Spain sucks money out of people like a hoover.
I here all these comments about Spain and yes, the system does need updating however, you can’t beat the climate and the Spanish are generally kind patient and friendly.
I am currently going through having to re-register my property as the Catastro have messed things up but my solicitor has been brilliant. I can turn up when I like and don’t have to pay every time I speak to her as you do in England.
I like Spain and at some point all of you who are moaning about Spain liked it.
Had you done your homework you probably would have known all these difficulties before you purchased.
Just my thoughts.
Hey @Bob, I can see my UK solicitor anytime about a case without extra cost, so perhaps you need a new UK solicitor? Also, it’s a bit strange to tell people to “do your homework properly” when your own catastral records are “messed up”. Why didn’t you do your homework properly on that one Bob?
As for the climate, it’s certainly a scorcher currently. I was speaking to my neighbour (a doctor on the coast with his own practices) and he said that in these summer months older people, especially the retired and OAPs etc, should not be out at all between the hours of 11am and 5pm. This was also the same advice sent to residents of a certain age by our town hall, so whilst the nights can be lovely in Spain, and I enjoy them a lot, the daytime can be anything but enjoyable unless you are in the sea or the pool, and medical advice is to stay inside during the day, so the summer can actually be a bit limiting in reality. Also, of course, every coastal town is heaving with people during summer – best to go away until the Autumn is my advice lol.
Good luck with the house, make sure it’s legal!
Fred, I hear what you are saying but I am not complaining about the mess I am in. It was my fault that maybe I did not carry out all the checks however 15 years ago it was slightly different.
I love the weather and the Spanish culture. Isn’t that why we bought in the first place?
I get frustrated when I hear people complaining about the system when we know the problems in Spain and that their favourite word is mañana
My place is legal, just a clerical error. No Problema!
Many thanks to all who responded to my request for help on Non Res Tax and return of retained funds, I will certainly take the advice of visiting the tax office in Malaga, I sent an email to my lawyer about six weeks ago asking if he could give me some idea of how long I might have to wait, and have had no reply.
Thanks again
I have a construction civil engineer friend who is now stuck in Spain because the tax office confiscate all his equipment for not paying non residential tax. My question is do foreign workers need to pay these non res tax upfront?
Following the recent EU declaration that Spain cannot charge non-residents higher inheritance tax, can anyone please advise on whether the annual Non-Resident Tax, applicable only to second homes I believe, is also paid by Spanish residents with second homes?
Yes, I can confirm that as a resident of Spain who submits an annual resident tax return, although it is not payable on my principal residence I have to pay imputed tax not only on my apartment, garage space and lock-up in Spain but also on my property in the United Kingdom.
It would appear that for the fiscal year of 2015 the tax payable for non-residents will be reduced from 24,75% to 20% and then to 19% in 2016.
I read this thread with interest because I am paying this unfair non-residence tax for the first time, having returned to the UK in 2013.
Regarding Andrew’s last comment, I did not know that residents in Spain have to pay an imputed tax on their UK property. What right does Spain have to do this and how do they dream up a value of your UK property to impute? It puts me off the thought of ever returning to live in Spain.
Stay outside their stupid systems as best you can, say nothing, ask nothing, and
don’t worry about being ‘legal’. If you give them your hard-earned euros they’ll only waste it on stupid new roundabouts on the egde of Ronda anyway!
Obviously they cannot apply a valor catastral to the UK property so you take 50% of its purchase value and multiply it by 1,1% to obtain the taxable base. Luckily I bought mine years ago and the tax I have to pay on it is peanuts. Its present value is probably more than ten times the purchase price.
I think the tactic of keeping your head down and staying out of the system will soon become a thing of the past. The National Police are now liaising with the tax office and supplying details of all NIE numbers issued, past and present so that they can check them against property ownership and the payment of taxes.
Remember, it is four years of back taxes plus fines, interest and surcharges when they catch up with you.
Let me remind you all that as of next week , verbal or written offenses against Spain , her institutions or officials ar punishable by law , so , watch your comments if you dont want to be tracked down, and this can be just a few candles on a birthdaycake in comparison with your real property nightmarish thoughts
who will not be ruled by the rudder , will be ruled by the rock
I wish I had had the benefit of Anna’s advice when I first went to Spain over 10 years ago.
There are many houses (and even hotels) which do not appear in the catastro. A common reason is that they are simply not declared as finished. In Benalmadena for example, catastral values are about double market values, so there is a big incentive to stay out to avoid high IBI, imputed tax, plusvalia etc. People know that the worst that can happen is that they will have to pay for the last three (not four) years but sooner or later there will be an amnesty.
People who do things legally get clobbered. In Spain the bad guys always win.
Absolutely right David! The Spanish system is NOT geared to rewarding the law-abiding I’m afraid. And hindsight? Wouldn’t THAT be wonderful……
Anyone frightened by Ramir? Notice how the fascists crawl blinking into the daylight when there is even a whisper of a left-wing threat?
Ramir. Your government and institutions suck big time. Love from Gibraltar!
I found out about the non residents tax 18 months ago when a letter arrived at my spanish address. I know that ignorance is no excuse but I had no idea about this tax being introduced in 2010. And every non resident I spoke to had also never heard of it. I do not come out that often, prob about once a year so I was never likely to hear about it on the grapevines.
Anyways, I gave the letter to my accountant to arrange payment as I had no problem paying it.
It’s has now been just over 18 months and I have chased and chased the accountant who tells me he has heard nothing back for payment and I can’t pay until he receives a bill!
I sold my property last week, I have laid my 3% retention, even though I have made a loss and have no capital gains to pay I just don’t know if it is worth me chasing them for the next 2 years to get it back. Again I have no problem of them taking the non resident debt I have from it, but how long will that take?
I think I will just cut my loses and leave it be, I’m only worried that somewhere down the line this non resident tax will bite me in the behind and I will be told that it’s too late to take it from the 3% as you must claim it back within 3 months.
Anyone got any views on this please?
This tax was actually introduced in 1992 not 2010. It ran alongside wealth tax for a while which was introduced in the late 1970s and was also payable by every non-resident property owner.
You do NOT get a bill for the tax. It works on a self-assessment basis and you or your (seemingly clueless) accountant have to take the initiative to pay it.
As far as your retention is concerned, you must submit your capital gains tax return within three months from the date which it was paid to AEAT by the purchaser who must do so within a month of the date of the new escritura.
If you only sold your property last week you are well within the time limit. However, they will not refund your retention unless you have submitted your non-resident tax returns for at least the past FOUR years.
They will not just take the amount owed in non-resident tax from the amount and pay it to you. It is necessary either to pay the taxes for the past FOUR years or complete the returns, present them to AEAT and request that they deduct the amount from the retention.
You will need to calculate the amount of tax owing and compare it with the value of your retention and decide if it is worthwhile submitting a capital gains tax return for the refund.
Notwithstanding, you are obliged to submit a capital gains tax return whether the the result of calculating the CGT is a plus or minus figure although, admittedly, many people do not bother.
AEAT has six months in which to make the refund from the date of submission of the claim after which period they are obliged to pay interest on the amount unless there is an error in the declaration or there are non-resident taxes outstanding.
My advice would be to go to a REPUTABLE abogado (they do exist!) and put them on the case. It definitely IS worth following up….as I’ve said earlier, I got all my retention back (having, like you, made a loss). Also through ignorance, I hadn’t paid any non-res tax so this was asked for….3 forms and it was done — wasn’t even very much. Then lo and behold the retention was paid back…..
‘Reputable abogado’ – perfect example of an oxymoron.
No sorry…I disagree! (Although the phrase hens’ teeth does spring to mind!) Antonio Castillo Jiminez in Alhaurin el Grande is one of them! (And no, I’ve no axe to grind since I haven”t lived there for almost 4 years now!)
Thanks everyone for information on this subject. I have just sold my property in Moraira (apartment on large development) for 80,000 euros having purchased it for 120,000 in 2004. I have not knowingly paid non-residence tax (my ignorance) and assume it is not paid via my community charge?. 2,400 euros (3% of my sale price) has been taken for Capital Gains Tax which I assume will be returned as the property was sold at a loss. Is there an easy way of estimating how much tax I owe and if my 2,400 CGT will cover it? – Anyone help please.
You can estimate the tax by taking the valor catastral for each year going back to 2011 and multiplying it by 0,27225% then adding them all together. (Assuming the last revision of catastral values for your municipality was since 1994). Fines and surcharges for late payment will be applicable and may or may not be imposed.
The non-resident tax is not included in the community fees. You will need to complete the tax returns and either pay them of apply for them to be compensated for against the retention. You will not get the retention back without paying the taxes.
Does anyone know what is the 2014 rate?
24.75% for 2014 and from 2015 it is being reduced.
The rate for 2014 (returns currently being submitted) is 24,75%.
The rate for 2015 (payable next year) will be 19,5% but the percentage for calculating the taxable base will be 2,0% If the valor catastral has not been revised within the previous ten years.
The rate for 2014 is 24,75% and the tax return must be made before the end of this month or the 23rd of the month if paying online with a digital signature.
The rate for the fiscal year of 2015 (payable during 2016) will be 19,5% and for 2016 it will be 19,0% unless any changes are made to the tax rate meanwhile.
As from next year there is also a change in the way in which the taxable base is calculated. Currently it is 1,1% of the valor catastral if the last municipal revision was carried out since 1994 otherwise it is 2,0%. As from next year, in respect of declarations for 2015, it will be 1,1% only if the municipal revision as been carried in the ten years prior to the fiscal year which is being currently declared otherwise it will be 2,0%
Unbelievable – so if the council hasn’t bothered to revalue your property in the last 10 years you end up paying more tax !
It could only happen in Spain…