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tax 2022 form 210

Form 210 tax 2022
#21
A curious item in Canarias 7,which I may have misunderstood:
The AT are to investigate persona submitting form 210 and check that they are non resident but are resident and liable for tax.

This seems counter productive:- It could persuade some to stay off the radar and therefore pay nothing.
Or if a person is actually resident under Spanish regs paying zero tax if their income is less than E15K.
Both scenarios are lose lose for the AEAT. ( I am not factoring in any fines for someone "caught")

Note I am resident so this does not affect me, it just seemed a little odd.
1 user says Thank You to DavidP for this post
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