If former King Juan Carlos I wants to return to Spain, he should renounce his tax residency in the United Arab Emirates. This is the advice of sources at the Royal Household consulted by ARA, who believe that to "safeguard his image and reputation from speculation and potential criticism, and consequently, the image of the Crown, he should regain his tax residency in Spain." This would automatically mean paying taxes to the Spanish state and, therefore, returning to the scrutiny of the Spanish tax authorities. But in the case of the former king, there are other implications beyond contributing to the public coffers.