Comments and queries re FAQ for Non-resident income tax

[rt21]

Hi

Apologies for not responding to subsequent posts on the subject of my payment of the non residents tax. I have only just read the posts and that was prompted by an email sent to me by a member of the forum.

I shall post something on the forum tomorrow.

Richard

[rt21]

Hi

After having logged on to this site and drafted a lengthy response, I pressed the submit button and I appear to have lost the post as I must have been logged out due to time constraints.

Unfortunately I am very busy this afternoon so will have to prepare another response tomorrow.

I am sorry about that. On reflection I should have prepared my response on a word document and then copied and pasted it to the body of the post

Richard

[zanuck]

Thanks Richard, looking forward to seeing your response in due course.

[Enrique]

Hi rt21,

Thanks for attempting

On a long "response "................always best make a copy to Cilpboard then if Reply gets Timeout (approx 10 mins) then one can Paste back.

[rt21]

Hi

It is not one of my better days today as my powerline adapters that link my computer to the internet have packed up so I am posting this message on my mobile phone.
I had hoped to list down all my actions in making the payment on the sabadell site but this is not now possible due to the time constrains of being logged on to this site.
I may therefore have to make multiple posts to put my points over before being logged out.

[rt21]

Firstly Sabadell have a dropdown menu on their site for paying different taxes including the Modelo 210.
On their webpage for paying this tax there are various boxes that you have to complete before processing the payment.
One of those boxes is for your NIE number and another one is for a label anagram. I hadn't realised before that on the last page of my completed 210 tax form under the first barcode is a four letter code. The first three leters of the code are the first three letters of your surname. The fourth letter seems to be a eandom letter. This unique code is what is referred to as the label anagram. I assumed that my Nie number and label anagram linked the payment to the completed 210 tax form.

[rt21]

After making the payment a page popped up on the Sabadell site headed Payment of State Taxes (AEAT)
Further down the page was a box in which it stated that payment of the tax has been made properly.
Underneath that was my NRC reference
In my euphoria of making the payment I had not read a further paragraph until yesterday in which it stated
The NRC code given below acts as a receipt for payment of the tax and must be given to the tax agency. To this end remember that you need to have a digital certificate or Pin code.
This has now thrown some doubt into my mind about whether I have completed all the steps needed to complete the loop for payment of the tax.

[Enrique]

Hi rt21,

Thanks for the update.

So my previous Post currently stands...............

Currently Filing Form 210

without a Digital Signature has two Options
1) To Deposit ..................# need to take to a participating Bank and Pay in Caash
2) To be paid by foreign bank transfer using IBAN number

with Digital Signature
Complete Payment (obtain NRC)

I have in the Past not tied the NRC in with Form 210 (due to technical issues ) so had to do a manual payment in cash ......... so paid twice that year, could have faffed around and contacted AEAT but considered life to short.

[zanuck]

Hi rt2l, thanks for your perseverance and your replies.

The Targo Bank website seems to be very similar to how you have described the one at Sabadell. The only variation seems to be in the message given at the end of the process of paying the taxes online, where you wrote that Sabadell tells you "The NRC code given below acts as a receipt for payment of the tax and must be given to the tax agency. To this end remember that you need to have a digital certificate or Pin code.". Whereas the Targo Bank one reads as I posted earlier "The AEAT payment has been made with NRC Complete Reference Number2104215972320BM7XXX75E, you can submit the declaration to the agency directly on the website".

There is no mention on my bank’s website about a digital signature.

ericbscn wrote on 5 January "When I have done it online via my bank's website, I would first do the payment and get the NRC, and then I would enter that NRC on the model 210 form before submitting it.". Which seems to be a cack-handed way of doing things (no slur on ericsbcn by the way), but if I understand him correctly, he completed his Form 210 up to the point of submitting it, then went to his online banking, paid the amount due, noted down the NRC and then went back to his Form 210 and entered the NRC into it.

But, I have scoured the three pages of the 210 and cannot find a box that encourages me to enter a NRC into it, so like you, I have paid the tax, and am hoping that somehow the anagram code is sufficient for AEAT to match up, although I am doubtful about that, and a further but, there is another reference number that appears on the Form 210 and also on the three pages of “Instructions for submitting your tax return and documentation which should accompany it” produced at the time of submitting the Form 210 – the “Numero de Justificante” which is 14 characters in length and also forms part of the NRC – in my case it appears on the Targo Bank receipt showing that the payment has been made to AEAT.

I have always been very careful to pay my taxes on time and usually within the first quarter of the year following the year being taxed (paying now for year 2023) and this is the first time that I think I will bury my head in the sand and hope that the payment will somehow get married up to my tax account. I really don't want to donate almost €300 twice.

Thanks again for sharing, and of course to Enrique for his contributions and support.

FYI, I have been signed in to A.com for the past 3 or 4 days and have not been signed or timed out….

[Enrique]

Hi rt21 & Zanuck,

I'm not getting any good vibes with your Payment situation...............

You really need to get a Digital Signature,

I just checked my last 210 submission (for 2022 )...... paid on 17 Decembe 2023 and credited on AEAT site 28 December 2023.

[zanuck]

Hi Enrique
As I wrote earlier - it all seemed so easy, create the form, go onto online banking and pay; it looks like that last little step - how to match up the reference number on the Form 210; because there is yet another one on there, in the top right hand corner "Receipt Number" 13 digits long that appears in all three pages, but doesn't seem to get transferred into the banking system.

It's almost as if the banks designed their payment system with only partial regard and reference to what AEAT (and us) enter into the Form 210 - or vice versa.

I'm not getting good vibes either; we have an appointment with our Gestor in February, she has my POA - I'll ask her if she can somehow access my tax records to discover if the payment has been married up, or if it is just sitting in the AEAT summer holiday fund.

[chrissiehope]

Hi guys,

Just to say that in the past (probably 5 or 6 years ago) my DC had expired & I wasn't able to renew it (no longer in Spain or visiting). I completed the 210 online, paid online via my bank (Unicaja) then sent copies of everything, together with a covering letter, to AEAT (possibly via my local office in Antequera - can't remember). Never had any 'chasing' letter/s, so I guess it must have worked

[zanuck]

Hi chrissiehope
Thanks for your input.
To add to the fun, I read a thread this afternoon about Capital Gains Tax after selling a house by a non-resident; in which there were comments along the lines of "if the non-resident's tax payments are up to date, then CGT will be straightforward"; and we are contemplating selling and taking the money, so if we do that, I really would like our tax payments to be in order (they have been since 2004 when we first bought in Spain) so that nothing messes up whatever monies we get from the possible sale of our house and moving the proceeds back to the UK.
I'll talk with our gestor next month.

[chrissiehope]

Hi zanuck, sorry I can't help with anything re selling & CGT, as my stepdaughter ~& her solicitor dealt with it all. I'm sure your gestor will be of use (if you're happy with their service so far ). Good luck !

[rt21]

Hi Enrique

thank you for your post

I will apply for a digital signature/certificate but it seems that after completing the online procedure I would have to approach a Public Administration Office. This I would be unable to do until March.

In the meantime could you tell me how I would use the digital signature to complete the process of paying my 210 tax

Do I use it when filling out the 210 form ? or when paying the tax through my Bank's internet process or after the payment has been made and I have received the NRC code.

Many thanks

Richard

[Enrique]

Hi rt21,

When you have Obtained a Digital Signature it will have loaded up the AEAT Certificate in the Personal/Your Certificates depends on Browser

Best practice..............

Obtain from your Bank the NRC ID..............then

Pull up a Form 210 in your favorit Browser (the one with Your Certificate )using the following link............

https://www1.agenciatributaria.gob.es/e ... cn00c.html

If you have two Certificates ( Mrs rt21 )........... you have the option to select which one.

Import your last Submission Data ( You did Export to save last time ) and change the Period Date and amend any Rates that have changed, from previous Submission.

when Validated goto Deposit and select the Option to put in the NRC number............ The Export Option is also there so Export , saves current Form 210 Data to your disk, and then proceed to finish up.

[rt21]

Hi Enrique



Thank you so much for your advice

When I obtain my digital signature I shall have a go at following your instructions

Many thanks once again


Richard

[darjatrading]

Dear Beachcamber / other Experts 24 01 25

I wonder in form 210 (Non-Resident Income Tax) for the year 2024 "the fiscal year 2023 "have any changes done to the taxation rates
in comparison to the year 2023," the fiscal year 2022" which was 24% for EU countries residents?

Appreciate your valuable comments and updatings for the form 210.

Best regards

Darjatrading

[Enrique]

Good morning darajtrading,

The Rate for Non-Resident Tax for 2023 is 24% ....................... Ref AEAT

Check your valor catastral for 2023 ( On your IBI Bill ) as this is what your calculations are based on.

You will also need to check if you have to use 1.1% or 2% in your calculation

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

The 10 year rule applies , partial Revisions don't count ...........as your location is not in your Profile I can't check that for you.


FYI

"Beachcamber ( AKA Beachcomber ) retired some years ago from this Forum..................

[darjatrading]

Dear Enrique 24 01 28

I Got a Digital Certificate in mid-February 2022.

1- I do not know for how long this Certificate will be valid ?

2- Is there any site where we can check the expiry date for a Digital Certificate ?

Thanks in advance for your kind assisstance.

Best regards

Darja