Comments and queries re FAQ for Non-resident income tax

[chrissiehope]

[ericsbcn]

Success!! I almost can't believe it, but I was able to submit my 210 by having my wife do my tax payment.

After lots of searching and playing around, I found that we could make the tax payment before submitting the Form 210 by using this link:

https://www.agenciatributaria.gob.es/AE ... ZI01.shtml

There, we signed on with my wife's digital certificate, but entered my name and NIE on the payment page. That allowed her to make the payment in my name. The result was an NRC (Número de Referencia Completa) which we were able to save and then later input into the Form 210, which I submitted using my NIE and digital certificate.

The payment was correctly deducted from our bank account and I got a receipt and nicely printed PDF of the Form 210. I even checked on the AEAT site under Mis Expedientes and my form was there.

Thanks again for your help.

[Beachcomber]

If you use the latest version of Chrome to complete the form 210 you need to do the following to make it work:

In your URL bar, enter:
chrome://flags/#enable-npapi
Click the Enable link for the Enable NPAPI configuration option.
Click the Relaunch button that now appears at the bottom of the configuration page.

Taken from Java FAQ here:

https://java.com/en/download/faq/chrome.xml

This is only a temporary fix because the whole thing will change again in September:

https://www.chromium.org/developers/npapi-deprecation

[sunnyside]

Hi
I have filled in my form 210 but when I try to generate the pdf I keep getting the error code

Page 01: Error in property situation (income only types 01, 02 and 28). The municipality, code INE. Error code not found INE.


I have tried Manilva and Malaga but keep getting the same message.
Help please!!!!

[Enrique]

Hi sunnyside,

I take it this is the first time you have filled in Form 210.

Find out where your address is located............guessing here ..look at details on the Tax site.

Beach will be able to tell you if you give exact location of the property....send him a PM.

[sunnyside]

Hi
No I have done it before but always seem to have a bit of a problem with this bit.
The province is Malaga but local rates office etc is Manilva.
It doesn't always give me an opportunity to choose from a list!!!
Thanks

[Enrique]

Hi sunnyside,
What did you put in last year.........I take it you didn't "Save" last years Data....when you get it to work Save your Data.

From A.com FAQ on the Subject........................

'Location of the property (only for income types 01, 02 and 28)'
Again self-explanatory but try to complete the address in the same way as it is shown on the IBI receipt.

Currently doing a test run through..........Windows 7 SP1, Firefox 38.0.5, Java 8 update 45
Needed to tweak Java as per.............

https://www2.agenciatributaria.gob.es/s ... enDocument

[Beachcomber]

Are you located in the municipality of Manilva or do they just handle the IBI for another one? Can you try filling in the Spanish version of the form and copy and post the error message in Spanish.

English translations on the AEAT web site are atrocious.

[Enrique]

Hi,
Having a play with the Form 210...............

Changed my " Municipality name" to Malaga ( clearly wrong for me) and it Validated OK........so as Beach sugests get the error message in Spanish by using that version of the form.

[sunnyside]

Thank you both, will try your suggestions.
We changed our computer and couldn't import last year's data unfortunately, didn't have it saved!
Coming over in a few weeks and want to pay the taxes -hence the urgency.
I think we are in the municipality of Manilva.

[Beachcomber]

The INE for Manilva is 29068. This is entered automatically and should show in the relevant box with a yellow highlight. This is something different from the postal code which is 29691 for Manilva.

I have been unable to replicate your error message. If you continue to have a problem perhaps you could PM or email your address to Enrique or myself and we can see if we get the same error.

[sunnyside]

Many thanks Beachcomber and Enrique for your help.
Got sorted at last.

[Beachcomber]

This post refers to a change in the existing tax rate that will be used on non-resident notional tax returns from the 1st January 2016 in respect of declarations for this current fiscal year of 2015. It is for future reference and discussion and does NOT affect declarations currently being made for the fiscal year of 2014 for which the tax rate remains at 24,75% and the criterion for determining the taxable base is whether there has been a revision of the valor catastral since 1994.

On 11th July 2015 the basic tax rate was reduced from 20% to 19,5%. This is the rate used when calculating the non-resident notional income tax. This means that from 1st January 2015 to 11th July 2015 the rate will be 20% and from 12th July 2015 until 31st December it will be 19,5%.

As far as the AEAT IT department is concerned the change to the way non-resident tax is calculated may as well be happening sometime in the next decade rather than in a few months time because the people I spoke to were not even aware that there had been a change let alone how they were going to handle it.

I can see only three possible alternatives to the way in which this change is handled.

1. Everyone completes two forms one for 20% for 192 days and one for 19,5% for 173 days so the calculation would be:

Form 1 - Taxable base x 356 ÷ 192 x 0,20 for the first period and
Form 2 - Taxable base x 365 ÷ 173 x 0,195 for the second

This would mean two co-owners submitting four returns and, if they have a second property or a parking space/utility room with a separate referencia catastral, eight forms

2. The tax rate is averaged out over the entire year making it 19,7630136986% making the calculation

Taxable base x 0,197630136986

3. They amend the form to take into account the two separate tax rates. Given the problems there have been with the existing form which has been in use since 1st January 2012 amending the form to reflect with this change does not bode well for the future sanity of people who are trying to cope with the vagaries of getting the formula to generate a valid PDF.

Given the fact that applying the two separate rates as opposed to the 20% rate for the entire year saves barely enough to buy a cup of Costa del Sol coffee (€2,38 at 2% and €1,30 at 1,1% on a property with a valor catastral of €50.000) one has to wonder whether it is all worth the bother.

Also bear in mind that the criterion for calculating the taxable base is changing. Currently it depends on whether the valor catastral of the property has been revised since 1994 but as from 1st January 2016 (for 2015 declarations) it will depend on whether it has been revised in the ten years prior to the current fiscal year.

I will not make any change to the FAQ until the situation has been resolved and clarified by AEAT.

Well, if there is anyone out there who can match me for nerdity (or should that be 'nerdishness') you are very welcome to comment.

[chrissiehope]

Well I think you're amazing just keeping track of what's going on

[Beachcomber]

I have just managed to get clarification from the tax office that the non-resident tax rate for tax-payers with a fiscal domicile within the European Union for 2015 will be 19,5% for the entire year.

There will be no need to calculate the percentages pro rata because it is the percentage applicable on the 'fecha de devengo', 31st December 2015, that prevails when it will be 19,5%.

Remember this is for declarations for 2015 which will be made during 2016. The current rate for 2014 is still 24,75%.

[concorde]

Many thanks Beachcomber for your unfailing efforts in helping us all with up to date info.

Nice to see something going down, every little helps

[pengwynne]

Hi! Beachcomber,
Can you please clarify the following?:

"Accruals from 2015
In general, the 2 100.
In case of property whose assessed value has been revised or amended and entered into force in the tax period or within the ten previous tax periods."


The above paragraph does not quote the 1.1% for 2015, does this rate still apply for properties assessed within the last 10 years? or, from 2015, all properties need to apply the rate of 2%?

Many thanks.

[Beachcomber]

Imputed non-resident income tax is currently being submitted for the fiscal year of 2014 so it is still 1,1% unless the last revision was prior to 1994 when it will be 2%.

I'm not sure what "In general, the 2 100" means.

I have looked through the English AEAT instructions for completing the form and I cannot find the paragraph you quote and I certainly have not used that wording in the FAQ.

Can you please give me the paragraph heading that you are quoting so that I can read it in Spanish. The English translation is generally so abysmal that it just does not make sense and also includes many errors.

[pengwynne]

Hi! Beachcomber
The following AEAT website page has all the relevant information regarding this subject in english

http://www.agenciatributaria.es/AEAT.in ... sicas.shtm

Also, my wife and I have 2 properties in Tenerife, an apartment and garage. As you are aware, 4 Modelo 210's need to be submitted by the end of June of the following year. Therefore, I presume, that the 20% applies to me and not the 19.5%, or am I misled.

Many thanks

[pengwynne]

Please accept the following:

Taxation of urban property owned by non-resident individuals

INCOME TAX NON-RESIDENTS

When a property is owned by a married couple or more persons, each of which is a separate taxpayer, so must file separate returns.

Depending on the destination of the property, the income subject to taxation are:

21. Imputed rents URBAN REAL ESTATE own use.

The performance will declare the amount resulting from applying the assessed value of the property, contained in receipt of Property Tax (IBI), the following percentages:

Accruals 2014
In general, the 2 100.
If property with revised or modified since 1 January 1994 assessed values, 1.1 per 100.

Accruals from 2015
In general, the 2 100.
In case of property whose assessed value has been revised or amended and entered into force in the tax period or within the ten previous tax periods

This means accrued performance once a year, on 31 December.

2.- IMPUESTO SOBRE LA RENTA DE NO RESIDENTES

Cuando un inmueble sea propiedad de un matrimonio o de varias personas, cada una de ellas es un contribuyente independiente, por lo que deberán presentar declaraciones separadas.

Dependiendo del destino del inmueble, las rentas sometidas a gravamen son:

2.1. RENTAS IMPUTADAS DE BIENES INMUEBLES URBANOS DE USO PROPIO.

El rendimiento a declarar será la cantidad resultante de aplicar al valor catastral del inmueble, que figura en el recibo del Impuesto sobre Bienes Inmuebles (IBI), los porcentajes siguientes:

Devengos hasta 2014
Con carácter general, el 2 por 100.
En caso de inmuebles con valores catastrales revisados o modificados a partir del 1 de enero de 1994, el 1,1 por 100.

Devengos desde 2015
Con carácter general, el 2 por 100.
En caso de inmueble cuyo valor catastral haya sido revisado o modificado y haya entrado en vigor en el período impositivo o en el plazo de los diez períodos impositivos anteriores

Este rendimiento se entiende devengado una vez al año, el día 31 de diciembre.