can u check my letter - i need it for my work

It has been received request for exchange of information, concerning Mr.XX in the Spain tax administration. According to the information in your letter the Israel Tax Authority (STA) considers that Mr. I.S.is an Israeli resident because he often enters the State of Israel, he has a permanent home in Israel and his wife lives in Israel.
However, Mr XX. claimed (in front of ITA) that he has been (and still is) resident of Spain and therefore he refused to declare in Israel his worldwide income and to present documents and information about. In additional he furnished proof for his statement – a Certificate of residence of Spain which has been issued by the tax authority in Spain.

Concerning the above, you request to present you copies of the tax returns filled by Mr. Iftach Shacham for the period 2003 – 2013.

Referring to the above, the competent officers of the Spain tax administration performed an audit of Mr. XX. In the course of the audit it was established the following:
1. Mr. XX has resided in Spain since July, 1999 (This information has founded on the declaration of Mr. XX). In additional, please refer to the Attachment 1 – summary report of days stayed in Soain(for the period 2004-2014), which source is information provided by the Ministry of Interior, Spain).
2. Mr. XX intends to continue his stay in Spain.
3. His wife – AXX (date of birth 31.03.1960) – lives in Israel. She has visited Spain(to be with her husband) many times in the years. The report issued by Ministry of Interior, Spain(Please refer to the Attachment2) shows that Mrs. AXX has visited Spain more frequently over the past few years.
4. Mr. XX owns a flat in S.... (please refer to the copy of the notary deed–Attachment3);
5. Mr. XX has been a manager of the Spain company “M” EAD since 1999 (The main activity of the company is marketing, sales and servicing agricultural machinery, as well as machines for the industry and construction);
6. Furthermore, Mr. XX is a manager of the following Spain companies:
- ............
7. As a Spain resident, Mr.XX has reported income from all the sources (both in Spain and abroad). In his written declaration he declared that he didn’t receive income from Israel for the period 2003-2014.

In additional, I would like to notice that Mr. XX applied for residence certificate in Spain in November 2011 (for the years 2006 – 2011) and in April 2014 (for 2012 -2013). (Please refer to issued Certificates – Attachment 5).
Following the standard procedure, our authorities examined the facts related to his residency status and revealed the following:
- Mr.XX has lived in Spain since 1999;
- He has worked for Spain company/companies since 1999. The employment has been exercised in the territory of Spain.
- Mr. XX declared that the duration of his stay in Spain is more than 183 days per year. (The report issued by the Ministry of Interior, Spain confirmed the above information).
- He is planning to stay and work in Spain(at least 10 years).
- Mr. XX’s income is sourced by Spain companies, mainly from the Spain company “M” EAD.
After examination of the case, the Spain Tax Administration issued certificates of residence of Mr. XX (Attachment 5).

According to the above-mentioned, we still consider that Mr. XX is Spain resident according to the Tax Treaty . The center of vital interest (his economical and his person interest – friends, social relationships, often visits of his wife in Bulgaria) of Mr. XX is in Spain, in additional he has permanent home and habitual abode in Spain.

Having in mind the circumstances we could not share your opinion that Mr. XX is Israeli resident under the Tax Treaty between Spain and Israel. I would appreciate if you explain your position in this case and inform me on which criterion you consider Mr. XX is Israeli resident.
If you have information that differs from the above, or you have some other arguments and consideration, I would like to know them and to discuss them with you.