Comments and queries re FAQ for Non-resident income tax

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nevillewillmott
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Re: Comments and queries re FAQ for Non-resident income tax

Postby nevillewillmott » Tue Apr 02, 2019 11:32 am

Hi

I am about to complete Modelo 210 for rental income for first quarter 2019. Did I read on these pages that, using the new Modelo 210, the prevailing tax rate appears automatically in the box 'Tipo de Gravamen'. Third quarter 2018 I used 19%. Has it changed?

Dandole anticipadas gracias

Neville Willmott

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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Tue Apr 02, 2019 4:09 pm

No, you have to enter the tax rate which is 19% but it then calculates the tax to be paid.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby beowulf » Wed Apr 03, 2019 6:51 am

I've just done the tax return for the Q1 rental income online with digital certificate. The payment process has changed since last year so I tried the "direct debit" option and gave the IBAN number to my spanish bank. Got a warning message that they had no entry for my NIF (which is my NIE) and that the bank might not accept to pay. I went on anyway with the return since I saw no other option. Now it seems like the payment will not go through.

How can i pay online after I have submitted the tax return? I'm abroad so cannot pay in bank. (Sorry if question been asked before, but couldn't find an answer).

nevillewillmott
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Re: Comments and queries re FAQ for Non-resident income tax

Postby nevillewillmott » Wed Apr 03, 2019 11:21 am

Hi

I have not got to the payment part for this current Q's return, but Q3 last year, under the heading 'Seleccione el tipo de declaracion' I chose 'Domiciliacion del importe a ingresar' then I filled in my bank details. Worked fine and a few weeks later my bank account was debited for this amount

I tend to use the Spanish version of Modelo 210, and translate into English as necessary, as in the past the English version has proved misleading

Que tenga suerte

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Re: Comments and queries re FAQ for Non-resident income tax

Postby nevillewillmott » Wed Apr 03, 2019 11:32 am

Hi again

You can check on the Agencia Tributaria Sede Electronica website if your payment is being processed under 'Mis expedientes' (My files). Just fill in the details required

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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Wed Apr 03, 2019 4:30 pm

You can also click on 'Realizar pago (Obtener NRC)'.

This will take you to a page where you can authorise the amount to be deducted from your account immediately but I am not sure if it will work if your bank account is not identified by your NIE number.

This is how I pay my wife's quarterly rental and IVA and the debits are made immediately. It works in the same way for the 210.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby beowulf » Wed Apr 03, 2019 6:00 pm

Thank you Beachcomber and Neville. I re-submitted the form after having chosed "Deposit" instead of the "Direct debit" option. "Deposit" gave me the option as you described above and the amount was correctly drawn from my bank account. I hope it was OK to re-submit so they don't draw the amount later by direct debit as well, as ordered by my first submission...

BTW think the naming is strange since the "Deposit" procedure lead to a direct debit of my account, while "Deposit" for me at least lead my thoughts to go to the bank and deposit...

nevillewillmott
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Re: Comments and queries re FAQ for Non-resident income tax

Postby nevillewillmott » Wed Apr 03, 2019 6:36 pm

Hi

Does your second paragraph illustrate the dangers inherent in using someone elses translation. As someone whose work involves translation, it is fascinating and sobering how you can be lead astray by an inacurate/inadequate translation

As I said, you can check under 'Mis expedientes' if you have paid twice. I know it can accidentally happen

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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Wed Apr 03, 2019 8:12 pm

There are many mistranslations on the English version of the AEAT site. It is a computerised translation with little human input. There is a disclaimer on the site stating that, in the event of a dispute, the original Spanish version would prevail.

If they take the tax twice you will be able to claim back the overpayment.

nevillewillmott
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Re: Comments and queries re FAQ for Non-resident income tax

Postby nevillewillmott » Wed Apr 03, 2019 8:44 pm

Hi

Interesting insight. Frankly, I find it hard to believe there is 'little' human input. Surely they cannot simply use whatever Google Translate (or similar) spews out with 'little' human input. At the very least, I would expect a native English/French/German/Chinese etc speaker to check and revise the computerised translation. Anything less is inviting confusion

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Re: Comments and queries re FAQ for Non-resident income tax

Postby kevintosh » Thu Apr 11, 2019 7:19 pm

Hi,
Hopefully someone with more knowledge than me can help with the following. We use a rental agency to manage short term holiday rentals of our apartment in Estepona and we have therefore been submitting our Modelo 210 online for Income code 01 and 02 for the last few years, with a few hiccups but generally ok. We are UK resident

However, we have just been told by our Agency that there is a new tax law which means they now have to make retention's on the rental income and their accountants must present our tax certificate along with the calculated retentions and payments for each quarter. I don't understand how this works in practice as they won't have full details of allowable deductions against the income and I assume we would still need to submit the 210's but how does the payment they make get assigned to our tax owed?

I may have completely misunderstood and I have asked the Agency for clarity but if anyone on here has any insight it would be greatly appreciated.

Also, final, possible stupid question - the Agency has also asked for a copy of our EU Tax Certificate. Is that the NIE Certificate our solicitors got for us when when we purchased the apartment? Although I've also found on the Spanish tax website that i can generate a NIF certificate so is that it?

thanks for any help...

Kevin

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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Fri Apr 12, 2019 2:55 pm

The 'EU tax certificate' is not an EU tax certificate at all. What the tax office wants is a certificate of fiscal residence from your country of origin which, in the case of the UK can be very difficult to obtain.

The tax returns for actual non-resident rental income have to be completed every quarter. I have never heard of retentions being made. Maybe time to change your agent.

Why does AEAT have to try to make it so difficult? They should concentrates their efforts on catching the hundreds of thousands of people who do no tax returns at all instead of nit-picking those who do. I have said this to staff in the tax office on a number of occasions but it just generates the infuriating 'Spanish shrug'.

nevillewillmott
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Re: Comments and queries re FAQ for Non-resident income tax

Postby nevillewillmott » Fri Apr 12, 2019 5:05 pm

Hi

I was thinking the same as Beachcomber. I have a Certificate of Fiscal Residence in UK. Got it last October via the HMRC website. It verifies that the holder is a resident of the UK within the meaning of the Spain/UK tax covention. This info' is in both languages. No one has asked me to produce this document yet


Have you considered Seasonal Lets as an alternative to Holiday Rentals (which sually involve an agency and advertising)? Basically, with Seasonal Lets there is no need for registration with the local uthorities, no need for a rental licence, no need for expensive improvements to be compliant with the recent legislation. The drawback is you cannot use third parties to provide clients and so rely on your own client base

Saludos cordiales

Neville Willmott
.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby kevintosh » Fri Apr 12, 2019 7:14 pm

Thanks for your replies Beachcomber & Neville

I think my biggest frustration is that after a couple of years fighting with the Modelo 210 I finally though I had it all sorted only for another curve ball to come flying! My wife has a Spanish cousin who used to work as a solicitor so she has asked him if he knows anything about this new law or if he can point us in the direction of someone who does. Currently we don't use anyone to do our taxes but perhaps its time I do.

I hadn't heard of Seasonal Lets as an option but as we don't have any client base and rely on our Agencies advertising I don't think that would work for us.

I'll update here if and when I get any more guidance

thanks
Kevin

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Re: Comments and queries re FAQ for Non-resident income tax

Postby esteponaman » Tue Apr 16, 2019 1:15 pm

Hello,

I would like some advice about how the Form 210 should be filled out in relation to imputed income and rental income.

Up to now I have been submitting forms with just the imputed rental income. (02)
The property is now available for holiday lets and I will need to declare rental income in Q2 & Q3

I am aware that for a non-resident ,the rental income (01) should be declared quarterly , and the imputed rental income (02) declaration relates to the previous year.

So, should I complete the imputed rental income (02) annually before end of 2019 for year 2018 and complete quarterly declarations each quarter that I receive a rental income?

TIA

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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Tue Apr 16, 2019 7:41 pm

Yes, correct. In 2020 declare pro rata for 2019.

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Re: Comments and queries re FAQ for Non-resident income tax

Postby esteponaman » Wed Apr 17, 2019 4:30 pm

Thanks for that, Beachcomber

ericsbcn
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Re: Comments and queries re FAQ for Non-resident income tax

Postby ericsbcn » Wed Apr 24, 2019 2:41 am

esteponaman - Here's my little "cheat sheet" on how to do the form 210 for each type of income...

For rental income:
use Grouping
accrual date blank
type 01
file quarterly - first 20 days after the end of the quarter (1 - 15 for Internet payments)

For imputed income:
no Grouping
period OA
accrual date 3112yyyy (Dec. 31)
type 02
file annually - before Dec. 31 of the next year

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Re: Comments and queries re FAQ for Non-resident income tax

Postby Screagle » Tue May 07, 2019 9:09 pm

Hi

I'm bracing myself for completing the modelo 210 for my vivienda this weekend for 2018. Thought now might be a good time to clarify a couple of points on this popular topic regarding application of the 2% or 1,1% rate to my IBI valor catestral to derive the 210 (4) base imponible.

So my municipio is SANLUCAR DE BARRAMEDA and according to the link provided by Enrique a while back (http://www.catastro.minhap.gob.es/esp/p ... ovaurb.asp) the last full revaluation was effective 1999 but there was a ponencia parcial effective 2014. As the valor catastral on my IBI payment receipt increases every year I'm uncertain whether I should apply 1,1% or 2% especially as the AeaT will now be storing submission forms on their servers

I have been applying 2% by way of erring on the side of caution but legitimately saving nearly half of my INPR and to offset the annual increases in IBI would be welcome. By the way the property is not rented and I'm non-resident. I'd be very grateful for confirmation.

Another point is payment timings of INPR. I vaguely remember being told that INPR on a vivienda should be paid by mid-year the following year and for other property types e.g. trastero or plaza de garaje (on separate deeds) it should be paid by the end of the following year. Is there any fact to this or is it just recommended practice? Once I've completed my modelo 210 forms I just wander in to my local branch (disappearing fast!) and pay out from my account so it doesn't make a lot of difference to me than budgeting but I'd be interested in guru's views!

Many thanks in anticipation...

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Enrique
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Enrique » Tue May 07, 2019 9:41 pm

Hi Screagle,
From the FAQ's
"Box [04] Your valor catastral multiplied by 1,1%
if the valor catastral has been revised during the ten years prior to the year of declaration, otherwise 2%)

I'd go for the 1,1%.............Beachcomber may have a better take on this
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.


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