Comments and queries re FAQ for Non-resident income tax

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Beachcomber
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Wed May 08, 2019 7:32 am

The non-resident tax is a self declaration, you can use whichever percentage that you feel is appropriate but if your declaration is subjected to an inspection you must ensure that you are in a position to justify your figures and calculations.

The fact that your valor catastral increases each year does not signify that it is being officially revised each year. The ponencia parcial only affects certain properties within a municipality so in order to claim that your property has been revised and therefore apply 1,1% to the valor catastral ín order to ascertain the taxable base you will need written confirmation from the town hall. If the date of the last revision is shown on the IBI receipt this will suffice but this is generally no longer the case.

In the past non-resident taxes had to be paid by the end of June each year for the previous year. This was changed a few years ago to the end of December but specifically in the case of single property ownership. Non-residents with more than one property (even a garage or lock-up with a separate referencia catastral) were still required to file the declaration by the end of June. As far as I know this requirement has never been rescinded but I am not aware of any cases where a multiple property owning non-resident has been fined for not declaring by the end of June.

Unfortunately AEAT finds It far easier to nit-pick registered tax payers who are trying to comply with their fiscal obligations than go after the hundreds of thousands of foreigners who live in Spain under the radar paying no taxes at all although it claims to be actively pursuing a campaign of comparing property registrations to registered tax payers with tax dodgers being assumed to be fiscal residents, with all its implications, and the onus being on them to prove otherwise.

To summarise, if you are going to declare at 1,1% of the valor catastral ensure that you have written proof of the fact that your property has been revised within the past ten years and, if you own more than one property, try to submit your declarations before the end of June.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby Screagle » Wed May 08, 2019 9:38 am

Thank you very much to both Enrique and Beachcomber. I'm going to arm myself with a screenshot of the ponencia parcial as well as my IBI payment receipts from 2018 and trot into the snappily named SPRyGT on Banda Playa next week to see if I can get something in writing. Alas, I'm probably not alone in finding local officialdom somewhat lacking on these matters. So getting a letter would be a step forward otherwise it's 2% for me.

As Beachcomber rightly notes the official valor catastral revaluation date is not shown on my receipt. Whatever the outcome I will from now on submit all my declarations and pay my tax before the end of June which is a result. If the declarations are going to be stored on AeaT servers then presumably compliance will easier to check as well.

Saludos

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Re: Comments and queries re FAQ for Non-resident income tax

Postby bobdun » Thu May 09, 2019 10:51 am

I have just completed the new online 210 for 2018 for printing and paying at the bank. I have one problem I had not noticed when completing the form online that in the address post code for the village that there are two postcodes (no doubt 1 for village and one for outlying campo), i validated and saved the form to my computer ready for printing. I have now noticed that it has in fact put the campo postcode rather than the village one on the forms. I have tried to amend by downloading the copy i saved but it will not allow that. The full address and everything else is all correct just postcode that is one digit out, I am now at a loss how to amend it? any suggestions? will it really matter given full address is correctly entered on forms other than post code? can I simply re do the whole thing?

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Enrique
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Enrique » Thu May 09, 2019 11:06 am

Hi bobdun,
As you're paying manually just pull up the previous one and amend..........? I've not done this but as its on-line it should be possible.

Interesting about two Post Codes.......our one covers seven villages some many kms apart.



Beachcomber:: Next time you have the ear of AEAT IT suggest that when paying on-line the amount is registered with AEAT in a timely manor i.e 48hrs
so its possible to check it has all worked OK and not wait until January the following year to find computer has said NO !
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.

Beachcomber
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Thu May 09, 2019 12:43 pm

Yes, just import your original file, assuming that you saved it, change the post code then generate a new PDF. The choice of postcodes will be shown in a drop down menu. Just click on the one that is applicable.

You can only access the declaration online if you have a digital certificate otherwise you have to export it and save it as a .210 file.

Enrique, when I do them with a digital certificate I use the NRC method rather than the 'Domiciliación del importe a ingresar' and the tax is withdrawn from the payer's bank account immediately and is also registered on the AEAT web site within seconds. The tax is not due until 31st December so using the direct debit method means that it will not be taken until then.

I pay my annual resident's tax using the NCR and the amount is deducted immediately. In the same way, using the domiciliación method means that it will not be taken until 30th June, the final date for payment. I know I have to pay it, I would just rather get on and do it then I know it has been paid and I do not run the risk of making a late payment if, for some reason, the domiciliación does not work.

Screagle, declarations have been stored on AEAT servers since 2012 it is not a new phenomenon.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby bobdun » Thu May 09, 2019 2:28 pm

Thank you for replying
I saved it onto my computer but unfortunately in pdf format as I was unaware of 210 format. So I am now unable to import it on the system to amend it.

Beachcomber
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Thu May 09, 2019 3:13 pm

You could fill it all in against from scratch if you want it absolutely correct. Once you have done that just click on 'exportar' at the bottom then you can use the same file again next year and just change the date etc.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby bobdun » Thu May 09, 2019 3:40 pm

Thanks for that information I think I may just do that to be on the safe side. It doesn't take long and at least then I know they can't blame at some point in the future. I just wanted to check that re submitting wasn't going to be an issue. Many thanks much appreciated

Beachcomber
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Thu May 09, 2019 5:00 pm

No, you can generate a new PDF as many times as you like as long as you haven't yet paid. The unused ones will just be discarded by the system. Don't forget to export the completed form once you have it right, though, so that you can use it next time. You need to do this prior to generating the PDF otherwise you will lose it.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby bobdun » Fri May 10, 2019 8:35 am

Re done now and saved in both formats for printing and future use. Thanks again for the help.

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Enrique
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Enrique » Fri May 10, 2019 9:52 am

Hi Beachcomber,
"tax is withdrawn from the payer's bank account immediately and is also registered on the AEAT web site within seconds"

Thanks for that info.........I'm sure now my earlier in the year (January) submission just went into a black hole......... :crazy:
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.

Beachcomber
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Fri May 10, 2019 1:36 pm

Did you select domiciliación or NRC? Did your generated PDF show a CSV number?

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Enrique
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Enrique » Fri May 10, 2019 1:44 pm

Hi Beachcomber,
Used NRC and .PDF showed the CSV number.

I'll sort it out next time I'm over, I did one manually and paid in to Bank, so not a big deal having only one to sort.


####Added from a Post I made in January submitting on-line with Digital Signature.................

"When paying online with a Digital Signature watch out for the relatively short Time Out period on the Form 210, if it takes some time to get the NRC from your Bank then do this first so when you load the Form 210 you're ready to go .

Had some conflicting pop ups......"Server Temporary unavailable" and a " Sign and send "

Question:

If having paid via Bank with NRC and submitted Form 210 using NRC how long before it is Recorded on the AEAT site.

Beachcomber just answered the Question ............Thanks
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby paulatbrid » Fri May 17, 2019 9:45 am

I plan to submit modelo 210 for rental income. Regarding the allowances, do I need to submit to the tax office how I have calculated them or just keep records and receipts?

Beachcomber
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Fri May 17, 2019 11:53 am

You just need to be in a position to justify your expenses and calculations in the event that your declaration is inspected and challenged.

anyroads
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Re: Comments and queries re FAQ for Non-resident income tax

Postby anyroads » Sun Jun 09, 2019 6:12 pm

Is the 19% element of the calculation still good for 2018 ?

Regards,

anyroads

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Enrique
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Enrique » Sun Jun 09, 2019 6:28 pm

Hi anyroads,

19% is still good for 2018
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.

anyroads
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Re: Comments and queries re FAQ for Non-resident income tax

Postby anyroads » Tue Jun 11, 2019 6:41 pm

Thanks Enrique.

Guess I will pay it again "this" year !

anyroads

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Re: Comments and queries re FAQ for Non-resident income tax

Postby ashtondav » Sun Jun 16, 2019 12:38 pm

I have just completed form 210 and have generated a valid pdf. However something has changed in the page size since last year. When i try to print it leaves off part of the final box where you sign. Is there anyway i can "shrink" the pdf to print out the whole page.

It appears that for some reason the margins have changed on this years pdf compared to last years pdf.

edit: sorted. The margins were weird if i printed direct from the generated pdf. I had to save the pdf with a name and then print from there, then it was OK.


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