Comments and queries re FAQ for Non-resident income tax

[Martin Page]

Beach
Where do the values 1.1 and 2 come from ?
https://www.agenciatributaria.gob.es/AE ... icio.shtml
shows Cadiz Chiclana De la Frontera as having a figure of 1.84 from a year of 2008

In 2015 the Val Catastra total for me has just about halved - Have Chiclana de la Frontera Revised there values and what multiplier should I use
Apart from your good self - where do people get the definitive data for there areas

[Enrique]

Hi Martin Page,
My understanding is the 1.1% and 2% only apply to the Form 210 Calculations, as stated in FAQ's when the particular area was last Valued. See Ten Year Rule below.
The figures that you see on sites relating to the Towns is for them to Calculate the Valor Catastral the figure we apply the 1.1 or 2% to.

If you look on the site(not supplied ) that has the formula the Town Hall use to calculate to the Valor Catastral.......its my guess that it has been devised by a Maths Professor..........

This is from Beachcomber's Post...............

"The multiplier to obtain the taxable base is only 1,1% 1f the municipality in which the property is located has revised its valores catastrales within the ten years prior to the fiscal year being declared otherwise it is 2%. Previously the cut-off date was 1994."

There are various sites that list when a particular town was last Revised............

http://www.catastro.meh.es/esp/ponencia_valores.asp

http://www.juntadeandalucia.es/agenciat ... 15-104.pdf

[Beamer]

Hi everyone

This is my first post.

My wife and I purchased an apartment in Casares, Malaga in 2015 and I have been struggling with this tax. Recently my fiscal representative sent me a note asking for 436,48 EUROS (CADASTRAL VALUE REVISED IN 2015) and an additional fee of 302,50 euros for their services

Needless to say I requested that they not action the matter and I consequently spent many hours reading this forum. In spite of that I am still confused in that I am unable to achieve a calculation that reflects the accountants requested figure of Euros 436.48.

The Valor Catastrial is 119,121.80 and we have owned the property for 274 days of 2015

119,121.8 x 1.1 x 274/360 x 19.5% = Euros 194.48 to pay or Euros 353.59 @ 2%

Am I missing something fundamental?

Chris

[Beachcomber]

I am struggling to reach that figure as well. The only flaw in your calculation is that you should divide by 365 not 360 but that makes it less not more.

119.121,80 x 1,1% ÷365 x 274 x 19,5% = €191.81 to pay in total. (Divided by two for each tax return)

I think someone is trying it on.

[Beamer]

I am struggling to reach that figure as well. The only flaw in your calculation is that you should divide by 365 not 360.

119.121,80 x 1,1% ÷365 x 274 x 19,5% = €191.81 to pay in total.

Thanks for the quick response. Since the accountants added (CADASTRAL VALUE REVISED IN 2015) do you think I am safe to use 1.1%?

I did a search to try and ascertain the percentage but can came up wanting and initially filled in the form with 2%. Can I assume the forms/pdf's are not registered anywhere and that I can simply make a new one based upon 1.1%?

Boy the accountants in Spain really seem to want to gouge everyone

Just checked my spreadsheet and fortunately it was set for 274/365

[Beachcomber]

Try this web site:

http://www.catastro.meh.es/esp/ponencia_valores.asp

It states that there was a partial revision for Casares that took effect in 2015 otherwise it was 2006 which is still within the ten year period so, either way, you should use 1,1% as the multiplier.

When you validate the form to produce the PDF it is registered in the AEAT archives but it does not become effective until the payment is made. If you subsequently validate another form using the same name and NIE number I understand that the previous one is deleted from the system so, in answer to your question, although each validation is communicated to AEAT you can certainly produce another one and keep going until you get it right.

Once the payment is made the form is given a code known as a 'Código Seguro de Verificación' and is entered on your AEAT payment record. However you can only access this with a digital signature or a Cl@ve Pin which means that you must keep the bank receipted copy of the form 210 as proof of payment.

[Beamer]

Beachcomber

Thanks for all your help, it is much appreciated.

Chris

[captaintpgc]

Many thanks Enrique. I found Beachcombers update on rates and have just completed the 210's @19.5%. I posted a thank you somewhere but it hasn't appeared
You guys are great. Thanks again David

I can echo David's comments. I have saved quite a lot these last few years

[Enrique]

Hi,
I'm looking into a Member completing the Form 210........BUT..........I can't get the link from the FAQ's to load.
I've tried it on my systems that have completed the Form earlier in the year..........so I would like to know if anyone else is having problems just loading up the Blank Form.
If it works or doesn't for you please post the OS version , Java Version and Browser version used.

Many Thanks

Added some hours later..........

The Link on FAQ for form 210 loads ok..........BUT its on a Linux system , Firefox 47.0 and a Linux Java 7........

So the question is........... anyone get it to load on Windows 10 with Java 8 ver 101 and Firefox 48.0.2............

[Beachcomber]

Windows 7 Professional 64 bit, Java 8 Update 102.

I completed two returns this afternoon. Form opens with my default browser, Pale Moon 26.4.1(x64) but not Firefox 48.0.2. It seems that the recent Firefox update is causing the problem and I would guess that something needs to be changed in about:config but I have no idea what.

I also keep an old version of Firefox Lite (Version 35) for Spanish government and banking web sites that still want to use SSL and outdated ciphers and the form works with that.

I do not open Internet Explorer on my PC unless absolutely necessary and as for Chrome...

[Enrique]

Hi Beachcomber,
Many thanks for the update.
We went through this a few years ago when only specific Browser versions worked with Spanish Government Sites.

Tip for Members trying to Complete the Form 210..........you may have to use a different Browser/Version.

Using Palemoon 26.4.1 (x86), Windows 10 1511 system the Form loads within 10 seconds

[Beamer]

Windows 10 with Java 8 ver 101 worked fine for me so long as you use Internet Explorer from Accessories. Neither Microsoft Edge or Firefox worked for me.

If you do not wish to save your files this link seems to allow Firefox to work https://www2.agenciatributaria.gob.es/e ... tml?idi=en
You can generate and print your PDF but you cannot save your work to your PC!!!

[Enrique]

Hi,
Update ..............
Form 210 loads and validates on XP Sp3 , Java 8 Ver 91 and XP Version of Palemoon 26.4.1 (x86)

So we have one Happy member...........

Thanks to Beachcomber for pointing out that Firefox latest version was the problem.

[Enrique]

Hi ,

FYI

Latest Firefox 49.0.1 now loading Form 210 from Link in FAQ's

[Beachcomber]

Not for me. Well, it loads the form but will not import previously saved files.

[Enrique]

Thanks Beachcomber...........

For later Windows OS
Currently the best option for filling in the Form 210 is using Palemoon 26.4.1

For XP SP3 use the Webinstaller ->Advanced Install ....... and choose Atom/WinXP Download

https://www.palemoon.org/

[Beachcomber]

I asked a friend with Windows 10 to try but it won't work for her either.

I have used Pale Moon for years and have never had a problem with the 210 but, curiously, it will not load form 211. It is one of the very few occasions when I am forced to use the dreaded Internet Explorer.

[DesWalker]

Hi All,

Back again to complete my third annual tax return. I last posted on page 42 for my 2014 form and page 35 for my 2013 form and received such helpful replies back then. I hope I can get some help again ....

Firstly I go to this website http://www.catastro.meh.es/esp/ponencia_valores.asp and enter Provincia = Las Palmas and Municipio = La Oliva and I get the information Ano efecto = 1994 and Publicacion ponencia = 19/5/1993.

Now my questions ...

1) In my two previous forms (2013 form completed and paid in 2014, 2014 form completed and paid in 2015) I have used the 1.1% multiplier because I have never seen the Publicacion ponencia date written down before and have always interpreted the Ano efecto = 1994 to mean that a revaluation has been carried since 1994 meaning that 1.1% was the correct figure to use. Now seeing that the Publicacion ponencia date is in May 1993 I am starting to wonder if I should have used a different multiplier on my previous returns ? Any thoughts ?

2) Moving forward to my 2015 form which I am about to start completing, I now read in Beachcomber's instructions that the correct multiplier to use in my situation (Ano efecto = 1994) is 2% because the last revaluation in La Oliva was more than 10 years ago. Is this correct ? Dumb question I know but I want to be sure.

3) Is this 10 year rule new for 2015 or should I have been using it for my last two tax returns as well ? It is so clear that I can't believe I would have missed it back then so am assuming it is a new introduction for 2015 to increase taxes ?

Very many thanks for any thoughts on these questions.

Rgds,

Des

[ericsbcn]

I have Windows 10. I tried loading both of these:

https://www2.agenciatributaria.gob.es/e ... tml?idi=En (PDF)
https://www1.agenciatributaria.gob.es/e ... tml?idi=EN (Digital)

I could only get them to load in IE11. Doesn't work in Edge, Chrome, or Firefox 49.0.1

[Beachcomber]

This is a known problem and AEAT isn't interested in trying to resolve it. It isn't Windows 10 that is the problem it is the updated browsers. It will currently work with Pale Moon and older versions of Firefox. Regarding Chrome, I think it withdrew all support for Java (upon which the form 210 relies heavily) some time ago. I know nothing about Edge.

Reply to DesWalker.

The requirement to apply 2% if the last revision has not been carried out within the past ten years is new for 2015 so you have been doing everything correctly. See this extract from the AEAT instruction sheet:

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%

However, please note that there is a mistake in their translation in the reference to 'property registry'. This should read 'rateable value' as it does in the other paragraph. Again, AEAT has been informed but they state that it is the Spanish version that takes precedence and which would be used in the event of any dispute. The Spanish version reads:

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%

This is only one example of shoddy translation by AEAT. Do not rely on the English translation of any AEAT web page being correct. If in doubt read it in Spanish and have it properly translated if necessary.