The escalation of the conflict in the Middle East after the aerial bombardments launched by Israel and the United States on Iran on February 28 has increased tension in the region and has spread concern about its response against other Arab countries in the Gulf, allies of the United States and with military bases in their territories. This is the case of the United Arab Emirates where thousands of Spaniards live and are frightened by the exchange of missiles and the consequences on the civilian population.
Among those affected are more than 300,000 Spaniards residing in Middle Eastern countries, according to data from the Ministry of Foreign Affairs. Of these, thousands are in Dubai either working, for tourism, entrepreneurs or content creators who in recent years have moved their tax residence to the capital. Many of these Spanish influencers have expressed their concern on social networks and the debate has raged: if they do not pay taxes in Spain, should the State help them in the event of a crisis?
Consular protection does not depend on where you pay taxes
Spanish regulations do not specify anything about linking assistance abroad to the payment of taxes in Spain, but rather the legal key to the conflict lies in nationality.
Article 42 of the Spanish Constitution establishes that the State will guarantee the rights of Spaniards abroad. This provision is developed in Law 2/2014, on Action and the Foreign Service of the State, which attributes to the Foreign Service the function of protecting and assisting Spanish citizens outside the national territory.
Furthermore, the Order AUC/154/2022 regulates consular protection and assistance aid and specifies that these can be provided to Spanish citizens abroad, whether they are residents or not. In no case is this protection conditioned on tax residence or payment of taxes in Spain. This means that:
- Having tax residence in Madrid or Dubai does not mean losing your status as a Spanish citizen.
- Not paying taxes in Spain does not eliminate the right to receive consular protection.
- Assistance is not social aid conditioned on income, but rather it is a right linked to citizenship.
An international and European framework as well
Consular protection is not only based on Spanish legislation. The Vienna Convention on Consular Relations (1963) establishes the international framework that regulates assistance to nationals abroad.
At the European level, the Royal Decree 561/2019 develops the right of Spanish citizens, and also of citizens of the European Union, to receive consular protection, even through other Member States when there is no diplomatic representation of their own.
Spain, therefore, acts within a national, European and international legal system that recognizes consular protection as a right linked to nationality.
What type of help can the State provide?
It is important to differentiate between situations. If a citizen decides to return voluntarily, they must assume the cost of their trip. Buying a ticket is not an official repatriation.
However, in contexts of armed conflict, airspace closure or serious security risk, the Ministry of Foreign Affairs may coordinate collective evacuations or facilitate the safe departure of nationals.
These actions are part of the State’s external action and, if activated, are financed with public funds.
Is it paid with taxes?
Yes, consular protection is paid for with public money, through the General State Budgets, as are embassies and consulates, assistance to Spaniards detained abroad, evacuations from Ukraine or Afghanistan and care in natural disasters.
The system does not work like private insurance linked to having paid personal income tax that year. It works by nationality and is a right of all Spanish citizens.
Living in Dubai without personal income tax: is it legal?
The United Arab Emirates does not apply personal income tax. That is why many taxpayers move their tax residence there.
The change of residence is legal if the requirements established by Spanish regulations are met: spending more than 183 days outside Spain, not maintaining the main center of economic interests here and proving effective residence in the new country.
Evading taxes would be something else and would be punished. But changing tax residence, if done in accordance with the law, does not mean losing rights as a citizen.
The real debate is not legal, it is moral
The law is clear: the State cannot distinguish between citizens based on where they pay taxes when providing consular assistance.
However, part of public opinion questions the coherence of transferring residence to a country with lower tax pressure and, in the event of a crisis, resorting to services financed by all taxpayers.
The discussion, therefore, is not in legality, but in the political and moral field.