Greetings. We are not sure if we have to file a form 720 this year or not. We moved to Spain (from the US) on non-lucrative visas in January of this year (2017), and have received our residency cards. We have not lived in Spain for 183 days, so are we tax residents who therefore have file the 720 this month, or would we not have to file it until next March?
You would definitively not have to file it this year if you just arrived in January since it relates to 2016. So it would be first due in March 2018 assuming you will live in Spain more than 183 days in 2017.
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