NEW - Non Resident tax declaration /payment

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Martin Page
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NEW - Non Resident tax declaration /payment

Postby Martin Page » Tue Feb 03, 2009 5:14 pm

I have just had an Email from my Gestor advising me of the new "Wealth tax" for non residents has now changed to "non resident tax"
This we all knew about ... thanks to beach

However - they now need to be declared in the first semester, so have to be ready before June - Not the 31'st December any more.

Other than wanting to charge us something like 150E +IVA each to pay 125E +IVA (not sure if thats each or combined) Tax. I cant abstract any further information from them with regards to the details of the calulations or the forms required

Has anybody any more information ?

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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Tue Feb 03, 2009 5:38 pm

The wealth tax has not changed to non-resident tax. There always were two separate taxes and the wealth tax has been 'suppressed'

The non-resident income tax is based on the valor catastral of the property. You can work this out for yourself. You take the valor catastral (shown on your IBI receipt) apply a percentage of 1,1% if there has been a revaluation since 1994 (2% if not) then take 24% of the result. That is your non-resident income tax. You do not add IVA to the amount of tax payable only to the gestor's fee.

If there are two owners named on the escritura you divide the base by two and submit two separate forms.

This has to be declared on form 210 apparently prior to 30th June although one local gestor has told me that you still have the whole year in which to declare.

I am going into the tax office in Málaga tomorrow and will try to find out more.

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Re: NEW - Non Resident tax declaration /payment

Postby julian » Tue Feb 03, 2009 5:48 pm

may the force be with you tomorrow Beach !!

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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Tue Feb 03, 2009 6:20 pm

Thanks, I think I will need it!

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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Wed Feb 04, 2009 2:29 pm

I went to the tax office and asked about this.

They confirmed that a form 210 now has to be used in place of a 214. However, the clerk I spoke to also said that the declaration could still be made any time during the year and that the deadline of 30th June only applied if you owned more than one property.

I pointed out that the instructions on the form specified the date of submission as from the 1st January until the 30th June but she checked with a supervisor who confirmed that the submission could be made at any time during the year and that the form shows 30th June because it had not been specifically designed for this purpose.

I asked if I could have it in writing but this was refused. The information does, however, coincide with that given to me by a local gestor.

The form 210 costs €1,20 whereas the 214 only cost €0,50 but this is probably because it has four self-carbonated copies of two pages.

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Re: NEW - Non Resident tax declaration /payment

Postby rafiki » Wed Feb 04, 2009 2:46 pm

Thanks for the inf.

Apart from the deadline you mentioned are there any other changes affecting those who own more than one property. Is it still mandatory to have the return filled in 'professionally'?
Brian

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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Wed Feb 04, 2009 2:57 pm

There has never been a requirement for the forms to be filled in 'professionally'. As the owner of more than one property you are supposed to name a fiscal representative but this can be anyone who is a resident not necessarily a gestor or a lawyer.

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Re: NEW - Non Resident tax declaration /payment

Postby rafiki » Wed Feb 04, 2009 3:52 pm

OIC. Thanks Beachcomber. That's very helpful. Our 'professional' charges us more than the tax. I have always thought the forms look pretty simple to fill in (we have a couple of years copies to work on as templates). Does the named fiscal representative have any duties, obligations or financial liabilities?
Brian

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Re: NEW - Non Resident tax declaration /payment

Postby Martin Page » Wed Feb 04, 2009 4:55 pm

Thanks for the update Beach ... I also went to the tax office today but my Spanish isnt up to understanding exactly what the person was saying

However she pointed me to the following
http://www.agenciatributaria.es/AEAT/Co ... od210e.pdf
To download the modelo210 form

There was no mention of buying it when we specifically asked for a form

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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Wed Feb 04, 2009 5:03 pm

Rafiki, yes, it will be even easier now that there is no 714 (wealth tax) to complete. I am assured that the fiscal representative has no legal or financial responsibilities. He is merely a means of contacting you if other methods fail.

Martin, the 210 consists of four copies of two separate forms which means eight A4 sheets on your computer for each person. The forms are available to purchase for €1,20.

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Re: NEW - Non Resident tax declaration /payment

Postby Martin Page » Wed Feb 04, 2009 5:06 pm

Beach - This document is in 7 pages long and has 4 parts to it - Is it the same thing do you think ?

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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Wed Feb 04, 2009 5:29 pm

Yes, that's the right one. The first three pages are three copies forming page 1 and the last four are four copies of the second. You are right, there are seven pages in total not eight because page 1 does not include a copy for the 'entidad colaboradora' which is the bank where you pay.

When you complete page one it will automatically complete the next two and the same with the second page.

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Re: NEW - Non Resident tax declaration /payment

Postby Martin Page » Wed Feb 04, 2009 6:07 pm

What do you do with the completed form (always assuming that I can manage to complete it) - Just take it to your Bank and pay the amount you have calculated ?

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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Wed Feb 04, 2009 6:31 pm

Yes, the bank should accept payment but whether their system will accept a payment on a form that says it should be submitted prior to 30th June if it is submitted after that date remains to be seen. I would be inclined to do it before 30th June, at least this year, just in case,

The forms are easy to complete. Just ask if you have any doubts. You may even come up with a query that I haven't even thought about or asked about!

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Re: NEW - Non Resident tax declaration /payment

Postby Martin Page » Thu Feb 05, 2009 10:22 am

Determination of the Base Imponibles

I have Four figures on my IBI reciept ....

Val. Catastral Suelo
V.Catastr.Construc
Val Catastral Total
Base Liquidable

From these how do I establish the associated entries [4] -[21]
Assuming the simplist case of just one casa and husband and wife owners

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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Thu Feb 05, 2009 12:56 pm

Using the Valor Catastral Total take 1,1% (or 2% if you have not been revised since 1994) and put it in box 4. The percentage of tax payable on this is 24% so put 24,00 in box 14. Apply that percentage to the amount in box 4 and put the result in box 18. Put the same figure in box 21. That is the amount of tax payable. Leave all the other boxes blank.

Also put GB in box 1 02 in box 2 and 826 in box 3.

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Re: NEW - Non Resident tax declaration /payment

Postby Martin Page » Thu Feb 05, 2009 4:31 pm

With that information anybody can now fill in their non resident tax declaration them selves - just think how much that will save the forum members. Thank you beach

I sorta expected to tax to go down this year when not paying the wealth tax part. Isnt it strange how the Valor Catastral went up by a factor of 4 last year, so all in all I'll end up paying about 25% more tax this year than last.

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Re: NEW - Non Resident tax declaration /payment

Postby concorde » Tue Feb 10, 2009 12:43 pm

Just found this on another forum.

beachcomber, any thoughts?

Thanks for your explanation. Within a document, which I found at the link below, it states that the tax authorites
are going to modify the Form 210 to simplify its use for the declaration of 'Impuesta sobre la renta' by non residents.
The implication is that Form 214 will no longer be used and the deadline for submission of the Form 210 will be
the 30th of June. This appears to be consistent with the info in your post.

However, it is not yet clear whether the June deadline will apply to this years return. It seems fairly certain
that, from 2010 onwards, returns will have to be in by the end of June and this may be what my solicitor
is trying to tell to me.

Document Link:

http://www.aeat.es/AEAT/Contenidos_Comu ... 882008.pdf


No chance of me interpreting it :roll:
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Re: NEW - Non Resident tax declaration /payment

Postby Beachcomber » Tue Feb 10, 2009 1:08 pm

The part of that link relating to the payment of non-resident income tax is this one:

La declaración simplificada de los Impuestos sobre el Patrimonio y sobre la Renta de no 1
Residentes, modelo 214, se utilizaba por los contribuyentes no residentes cuyo patrimonio sometido a gravamen en territorio español estaba constituido exclusivamente por una vivienda, con el fin de efectuar la declaración del Impuesto sobre el Patrimonio correspondiente a la titularidad de la misma y la declaración del Impuesto sobre la Renta de no Residentes por la renta imputada correspondiente a dicha vivienda. Al eliminarse el gravamen por el Impuesto sobre el Patrimonio, carece de fundamento mantener esta modalidad de declaración conjunta por dos impuestos, cuando ya existe una modalidad de declaración, modelo 210, para el otro concepto impositivo subsistente, que deberá utilizarse a partir de ahora. Ahora bien, considerando que el plazo de declaración del modelo 214, el año natural siguiente, era más amplio que el de la declaración modelo 210 para ese tipo de renta, y que los ingresos realizados utilizando el modelo 214 podían ser objeto de domiciliación, con la finalidad de facilitar el cumplimiento de sus obligaciones tributarias a los contribuyentes, se ha considerado conveniente modificar el plazo de declaración del modelo 210 para las rentas imputadas de bienes inmuebles, de forma que coincida con el del derogado modelo 214, y se ha incluido el modelo 210 dentro de las autoliquidaciones que pueden ser objeto de domiciliación.


I think someone has mistranslated or misunderstood it.

Basically it says that the 214 is designed for both taxes and there is no point in continuing to use it as there already exists the form 210 for this purpose. As the form 214 allowed the whole of the year for the declaration to be made whereas the period for the 210 is shorter the period for presentation of the 210 will be extended to the same as that of the 214 which will allow it to continue to be paid through the bank during the whole year.

So, it is the time period which is being modified not the form and it is quite clear that the period for submission will, as previously, be the whole year.

I have looked briefly at the thread on the Torrevieja forum from which, I think, you are quoting and, quite frankly, it makes me shudder!

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Re: NEW - Non Resident tax declaration /payment

Postby concorde » Tue Feb 10, 2009 3:12 pm

Thanks Beachcomber, I always think this forum is the best place for sound advice. It is amazing what is offered on others :shock:

Do you remember a while ago there was a new poster who was offering to help fill in 214's and in return a percentage of the fee charged was going to a specific charity?

The post here was deleted but I noticed it was still being advertised on another forum but the poster was looking for another charity to help.
I'm always disappointed when a liar's pants don't actually catch on fire.


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