Comments and queries re FAQ for Non-resident income tax

[DesWalker]

Hi Beachcomber,

Unbelievable service again. Very many thanks indeed.

Even the comment "with effect from 1 January 1994" gives me confidence that because my Ano efecto is 1994 then my last two returns were correct in spite of the newly released Publicacion ponencia date in May 1993.

So basically for this year, since my property has not been re-valued in the last ten years we are looking at 19.5% x 2% = 0.390% of the Catastral Value for the full year rather than last years figure of 24.75% x 1.1% = 0.272%.

Because my IBI for this year has increased in line with others in my Municipio (5%) I am fairly certain that my Catastral Value has not been arbitrarily increased since last year even though they don't send me an invoice. Consequently I feel comfortable filling the form out with the above percentages and assuming a flat CV.

Now just to figure out which computer and Browser might work

Many thanks again,

Des

[Beachcomber]

Yes, your figures are correct but I do it the other way around ie valor catastral x 2% x 19,5% because you need to put the 2% of the valor catastral in box 4 as the taxable base (divided by 2 if the property is jointly owned with another person)

It is the 'año efecto' that is important not the date of publication.

[beachlife]

Hi Beachcomber

I`ve been helping a number of people with the 210 form with your instructions for a number of years. Recently been some disagreement about whether we should be paying 1.1% 0r 2 %.

Our municipality is La Oliva, Fuerteventura, Las Palmas, Canary Islands. Could you direct me to where I could find out when our rates were last revised so I can advise which amount should be used to calculate the tax due?

[Enrique]

Hi beachlife,

Pop your info into this site.................

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


Palmas (Las) LA OLIVA 1994 ...........19/05/1993............. I'd say you're on the 2%..Beach to confirm........

[Beachcomber]

Yes, 2%. See my recent reply to a query from another member who has a property in the same municipality detailing why the taxable base is now 2% of the valor catastral.

[beachlife]

As usual great advice and much appreciated Beachcomber.

I completed the tax form and paid earlier in the year before I found that new rules applied regarding the 1.1% and 2%. Having looked at the site you directed me to regarding which tax rate I should be using to assess the tax due, I note I completed and paid the incorrect amount. I have paid the tax rate using 1.1% but it should have been 2%.

My question is what should I do now before the end of the year?

1 Do nothing and see if I am contacted regarding an incorrect payment? (Is this likely to happen??)
2 Is their a process or form I can complete before 31/12/16 to top up the tax?
3 Can I complete a 210 form using 0.9% (Imagine that will not be verified by their system)
4 Contact the Spanish tax office. (Can I do this by email, if so is there an email which I you know where I shoild send it too which will deal with this?)

Many thanks again for support over the years.

[Enrique]

Hi beachlife,
From experience of over paying when Form 210 done by lawyer , no contact from Aeat........ I'd go for your option 1)...........

[beachlife]

Hi Enrique,

Many thanks you confirmed my thoughts about what to do, hence why I put it as my first option.

[Beachcomber]

There is an option to complete a supplementary 210 form and refer to the previous declaration under the heading 'Autoliquidación Complementaria' where you can enter the nº de justificante of the previous declaration. This addresses your point 2.

Paying another 0,9% will not confuse their system because this is applied to the valor catastral with the result being an objective amount to be entered in Box 4. This addresses your point 3.

Given the workload of the AEAT inspectors it is unlikely that your declaration will be checked for accuracy but that is not to say that it could not happen.

You cannot contact AEAT by email. If you wish to speak to someone you will need to do so in Spanish on the central helpline 901 335533 or call into your local tax office.

Which course of action to take is up to you and your conscience.

[ashtondav]

Oops! Haven't checked this out for a couple of years. Frigiliana was revalued in 2003, so I guess my 2014 and 2015 declarations were incorrect. I'll be a good boy this year and apply 2%....

[Beachcomber]

The amended instructions for calculating the taxable base only applies for the fiscal year of 2015 onwards (being declared now in 2016) so only your 2015 return will have been incorrect. If you mean the declarations that you made in 2014 and 2015 for 2013 and 2014 respectively then they will both have been correct.

And, just a reminder, the tax rate for declarations made in 2017 for the fiscal year of 2016 will be reduced from 19,5% to 19%. I will post a reminder of this and amend the FAQ in December.

[stusurrey]

HI
I have found beachcombers info more useful than anything on the Agencia Tributaria website but I am still frustrated a week into this form - I am going nuts and would really appreciate any help!

First I see conflicting info everywhere on blogs. If declaring quarterly rental income now (2016) is it 19.5% for EU residents, or 19 or 20 or 24? I have seen all listed in various places?

As we bought in MArch this year will we not declare the imputed tax for the in let days until 31 Dec 2016, or 31st Dec 2017? In which case it is the rate for the year the tax was accrued in not the year you are declaring in?

Also, My form keeps coming back with 2 errors. Firstly: 'Pagina 01: Error en Devengo. Periodo-. Campo incorrecto'. In declaring the rental income I am selecting '3Q' - third quarter, Accrual year 2016, Accrual date: 31/09/2016. So what is wrong there?

Also, if I complete the Payer section (which I think I have to?), it won't even subit and it gives me: 'El NIF del Contribuyente no puede coincidir con el NIF Pagador/Retenedor/Emisor/Adquirente del inmueble'. But I am the tax payer and the payer so of course I have the same NIF??????



Thanks in advance!!!! Stu.
I need a drink.

[chrissiehope]

I don't know about the rest, but the last bit is saying the 2 documents don't match. Check that you have entered EXACTLY how your name is entered on your NIF, and check each document to see if there are any spelling mistakes.

Other than this, I'm afraid you'll have to wait for Beachcomber to come along

[Beachcomber]

If you bought this year and are only declaring imputed income tax you will not do so until next year when the tax rate will be 19% (24% if you are not a resident of an EU member state). You will be declaring imputed income tax for the financial year of 2016 in the calendar year of 2017. The tax rate for 2015 is 19,5% and for 2016 it is 19%

If you are declaring actual rental income you will do so at the end of each quarter in the current year so the tax rate is 19% (Again, 24% if you are not a resident of an EU member state). There are only 30 days in September so the accrual date for the 3rd quarter will be 30th September not the 31st. The entry under 'NIF Pagador/Retenedor/Emisor/Adquirente del inmueble' is that of the person renting the property and paying the tax to you. You have to do a separate tax return for each person renting.

Returns for tax on actual rental for the third quarter should have been submitted by 20th October so they are now overdue.

Third party 'blogs' are notoriously inaccurate. Even if they were accurate at the time of writing they rapidly become out of date if they are not reviewed and updated according to ever changing rules.

[vinuela vinny]

Just a quick note to thank yet again, Beach and the other expert posters, for their excellent advice for the annual chore of completing Form 210. All now done for 2015, and now just to take to our bank in our rural backwater, to explain to the cashier how we should be paying, which usually takes at least twenty minutes, and afterwards a beer at the bar over the road.....

Thanks again to all

Vincent

[angryminion]

Fantastic guide on completing the 210 and what an excellent site. It's become my first port of call for most of my information-seeking.

One thing I can't find and could do with some help with is regarding the submission of the 210 to the Agencia Tributaria. The guide was foolproof.. unfortunately not sleepy-foolproof. Long story short, I've got multiple 210 submissions with different amounts. The last one being the correct one. All were submitted using my digital cert and with DD details for my bank account.

Question is, how can I delete the two incorrect submissions? Hunted high and low on the AT site but can't find the right info. Has anyone here been in a similar situation? I was hoping they overwrote but it looks not to be the case. Any help and advice on how to proceed would be greatly appreciated.

[Beachcomber]

You will need to submit a reclamation to AEAT. There is no facility to withdraw a tax return that has been made with a digital signature.

You could make an appointment with the non resident department of your local tax office and explain the situation but I am sure this is what they will tell you.

[angryminion]

OK, thanks. I was half expecting a visit to the local office would be in order. Just stumbled across this bit of info - http://www.agenciatributaria.es/AEAT.in ... dos_.shtml

If you used a digital cert you can submit an application for the correction of the self-assessment. I'll see how well that goes. Thanks again.

[Beachcomber]

Yes, this is a standardised form of reclamation which must be made according to the circumstances but, at least in Andalucía , it must be in Spanish (maybe even Catalán in Barcelona!)

You will need to use the first of the options in the list. There is no specific form or pro forma and it is not an automatic procedure.

Unless you are absolutely certain what you are doing it may be best to ask for help from a gestor or, at least, a translator experienced in dealing with AEAT's procedures. Try and get someone to write it out for you then copy and paste it into the form once you have accessed it with your digital signature.

[fgton]

I would like to add my thanks to those of others for the prompt, professional, patient and detailed support given freely on this post - it is a fantastic resource and source of help to everyone who wants to get it right

For Information, and as a small contribution for those struggling to validate and produce their PDF files, I have just completed my 2015 submissions using Firefox 48.0.2 running on a macbook under OS X 10.10.15 (Yosemite).

Although I have used Safari in previous years, albeit with a bit of adjustment to the security settings necessitated by Java I think, this year I failed to validate using Safari 9.1.3 despite opening all the security settings and the usual clearance of cache, cookies etc.

Thanks again and keep up the good work