Comments and queries re FAQ for Non-resident income tax

[Beachcomber]

Your link does not work but the Spanish version certainly makes it more clear and I now see that the 2 100 means 2%.

This year (2015) tax returns are being submitted for the fiscal year of 2014 for which the date on which the tax becomes due (fecha de devengo) is 31st December 2014 and payable during the following year therefore the tax rate is 24,75% and the current criterion is used for calculating the taxable base ie 2% of the valor catastral for properties in municipalities which have not been subject to a revision since 1994 and 1,1% subsequently.

Next year (2016) taxes will be submitted for the fiscal year of 2015 for which the date on which they become due is 31st December 2015 and the tax rate on that date will be 19,5% so this is the rate you use in 2016 regardless of the date on which you submit the return.

The criterion for calculating the taxable base will also change. It will be 1,1% of the valor catastral for properties in municipalities which have been subject of a revision in the current tax year or in the previous ten years and 2% for those which have not been revised during that time.

Could you please revise the link not forgetting to put tags around it. The English version c ... _en_gb.pdf

which includes the following:

Taxable base [4]: Enter the result of applying one of the percentage amounts below, whichever corresponds, to the property register value of the building.

Applicable percentage:
Accruals up to 31 December 2014
• - Buildings whose property register value has been reviewed or changed with effect from 1 January 1994 1.1%
• - Other buildings 2%

Accruals from 1 January 2015
• Buildings whose rateable value has been reviewed or changed and has come into effect within the tax period or the within the ten previous tax periods 1.1%
• Other buildings 2%

But this also includes the mistakes highlighted in red which should read 'rateable value' which, in fact, it does in the next paragraph.

It is correct in the Spanish version where both paragrahs refer to the 'valor catastral':

Porcentaje aplicable:
Devengos hasta el 31 de diciembre de 2014
• Inmuebles cuyo valor catastral haya sido revisado o modificado con efectos desde el 1 de enero de 1994 1,1%
• Restantes inmuebles 2%

Devengos desde el 1 de enero de 2015
• Inmuebles 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 1,1%
• Restantes inmuebles 2%

If it still does not make sense to you please ask again but I would be grateful for the full link you tried to give as I cannot find it on the AEAT site.

You should bear in mind that the English version is only given as a guide and that the Spanish version takes precedence in the event of any dispute with AEAT.

[pengwynne]

Hi! Beachcomber
Thank you for the reply. Your feedback is fully understood. Please accept the following link:
http://www.agenciatributaria.es/AEAT.in ... icas.shtml

[Enrique]

your link needs to go in the middle of the two url boxes............

http://www.agenciatributaria.es/AEAT.in ... icas.shtml

like so.........see you sorted it ............

[Beachcomber]

I think the confusion over the percentage applicable to the valor catastral in order to obtain the taxable base stems from the fact that they have forgotten to put 1,1% at the end of this sentence:

In the case of a property whose rateable value has been reviewed or modified and has come into force within the tax period or in the ten previous tax periods

It is the same in the Spanish version:

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

Thanks for revising the link and to Enrique for his help.

[chrissiehope]

It's that time of year again !

I know how to do the calcuations & fill in the forms etc, but first I have to find an accurate valor catastral ! As I'm in UK, I don't have a 'proper' IBI bill, just a very basic one I downloaded from the prp malaga site, which doesn't give the valor catastral anymore, and anyway only gives the figure for the property not the land (apparently the full documentation is in the local patrimonio office waiting to be collected ). I then tried the sede catastro site, expecting to be asked for my digital cert, but no, and so I can't see where to go to get the valor.

I do have some of the plan type catastro pages which I printed in April, and they do have the valores on, so I could use those figures if push came to shove, but I'd rather use accurate ones if I can - so where should I be looking ?

[Beachcomber]

From this page:

http://www.sedecatastro.gob.es/

Click on Consulta y certificación

Then click on: Búsqueda por NIF/NIE and click on Certificado electrónico de identificación o DNI electrónico then select your digital certificate.

Then enter your details. In the box called Finalidad: just enter anything, it is not important.

Your catastral details will then be shown including the valor catastral of the property

[Enrique]

Hi,
Thanks for the link Beachcomber...............

Having a play..............didn't work for me in Firefox 40.0.3 or Palemoon 25.7.0 but was ok in IE11........to get the info.

Just to point out that it may not work in your preferred Browser...............


Edited : correction it was IE 11 that worked for me.............jury still out on other Browsers.

[Beachcomber]

Worked for me in Pale Moon 25.7.1 64bit.

Also worked in Firefox 40.0.1, IE 11.0.23 and Chrome Canary.

[chrissiehope]

Thanks guys - I will have a go tomorrow - I'm using IE8 (yes, I know... ) but do have Firefox as well . I will report back

[Enrique]

Good morning chrissiehope,
You shouldn't have any problems with your system setup.............

I've just run up a XP SP3 system with IE8 and it works ok.

Thanks as always to Beachcomber for the Links..............

Out of interest we last had a revision of Valor catastral in 2010

[chrissiehope]

Good morning Enrique & Beach

Yes, everything worked fine thanks.

The only slight problem is that I think the valor may have been revised this year, so as I'm doing 2014 return, it may not be accurate ! Is there a way of checking historical valores, or is it likely to not make much difference anyway, and therefore not worth the hassle ?

Edit - just checked the valor from the 2013 bill, and it's €11,340 higher than the current valor, so somewhere beteen 2013 & 2015 it has been re-valued....

[Enrique]

Hi chrissiehope,
Work out what you would pay on the current Valor Catastral.
Then Import your saved data from last year and compare ....you did save this.........

[chrissiehope]

Pretty sure I saved it, but I have my working sheet for last year readily to hand !
Last year I paid a total of €214.49, and this year works out at €183.62, so €20 approx difference - I don't suppose Hacienda will come looking for that....

So on that basis I will just go ahead & pay the €183.62

[Beachcomber]

In several municipalities the valor catastral has actually been reduced and in others it has been increased.

[Torrox_campo]

We are non residents and just bought a house in Spain in July this year. We will use this house as holiday house and will not have any income from the property. Do we need to fill in the above form 210?

[Enrique]

Hi Torrox_campo,
Yes....but not until next year.
The Forum FAQ's have the procedure for filling in the Form 210

http://andalucia.com/forums/viewtopic.php?f=42&t=27897

[Torrox_campo]

Thank you Enrique! So in our case the purpose of filling the form is to declare that we have no income in Spain, be it from the property or working, and based on that we shouldnt have any income tax to pay in Spain is this correct?

[Enrique]

Hi Torrox_campo.
The non-Resident Tax is just for the Property, ie the fact that you have a Holiday home in Spain.
Its nothing to do with income tax should you be a Fiscal resident ie. you spend more than 183 days in Spain during their Tax year.
Read through the FAQ and pull up the form and have a play.......you can generate as may Forms a you like, the only one that counts is the one you take to the Bank and Pay.

[Torrox_campo]

Thank Enrique. That is good to know. I misunderstood this tax as income tax because the thread title included the wording "income" tax in it.

[Enrique]

A definition...............

The imputed income tax is payable by non-resident property owners who do not rent out their property and so do not pay rental income tax. The idea is that you could rent out your property if you wished......