Four years of the Emeritus in Abu Dhabi

“For fiscal and tax reasons, Don Juan Carlos will not return to live in Spain, not because his son or the Government forbids him to do so.” The statement was given by a former head of Zarzuela, referring to the reasons why, four years after his controversial departure from the country to settle in Abu Dhabi, the former head of state is not returning. The intention of the Emeritus is not to appear as a tax resident: if he is in Spain for more than 183 days, he must pay taxes here.

At 86 and a half years old, the husband of Sofia of Greece He is in good health, given his age, with some mobility problems that force him to use a cane or a wheelchair and receive assistance when walking and moving around. In addition, in the capital of the United Arab Emirates he has the best luxuries and absolute privacy, he can receive visits from relatives who wish to visit him (his daughters and several grandchildren), as well as faithful friends, and he travels to Spain whenever he feels like it on a private plane. Don Juan Carlos could, once all the procedural hurdles he faced have been overcome, return, with only two limitations: if he resided in Spain he would have to give accounts to the tax authorities, and he could not settle in Zarzuela, the only red line imposed by the Palace. Although Felipe VI’s father has no outstanding accounts with the Treasury or the judges, public opinion is aware that the architect of the Transition was spared convictions either because of his inviolable status at the time when he held the head of state, or because statutes of limitations, or because Don Juan Carlos himself regularised (not without controversy) his irregularities with the tax authorities by paying the amounts demanded. This makes it clear that Don Juan Carlos’s conduct was not always “exemplary” and few forget that his own son distanced himself by publicly withdrawing from him and with a historic statement the allowance granted to him as head of the Royal Household.

“Guided by the conviction of providing the best service to the Spanish people”

Don Juan Carlos responded quickly to the gesture and informed Felipe VI on August 3, 2020 of his decision to leave Madrid. Since then he has lived in the United Arab Emirates.. “Guided by the conviction of providing the best service to the Spanish people, to its institutions and to you as King, I inform you of my well-considered decision to move, at this time, outside of Spain.” It was exactly four years ago and in the midst of the Covid-19 pandemic.

As far as we know, Don Juan Carlos did not set foot on Spanish soil again until almost two years had passed. He returned only after the Supreme Court Prosecutor’s Office closed the investigations into his tax irregularities abroad. In the eight months of this year, the Emeritus has normalized his visits and has returned to our country on at least six occasions, given that not all of his visits may have been made public.

These trips are usually justified for medical reasons and to participate in the Sanxenxo regattas, although they are also justified for family reasons, such as the 18th birthday and coming of age of his granddaughter Leonor, the 60th birthday of his eldest daughter, the Infanta Elena, or the wedding of his niece Teresa Urquijo with the mayor of Madrid, José Luis Martínez-Almeida.

Another issue that is causing concern in certain circles is the question of whether the death of the previous Monarch should have occurred abroad, an issue that both Zarzuela and the Government must have considered and calculated given the age of Don Juan Carlos.