Comments and queries re FAQ for Non-resident income tax

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

Postby anyroads » Mon May 28, 2018 8:05 am

It is almost that time again...

Just get someone else to do the forms for me, life is too short..

My calculation for "last year" 2016 was:

Cadastral Value *19%*2%.

Would this be good for 2017 again ?

anyroads

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

Postby Enrique » Mon May 28, 2018 8:38 am

Hi anyroads,
The FAQ's state 19% for 2017.............

Check to see if your 2% is still valid................remember the 10 year rule about revaluation...........

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

You may not get any info from above......... :o
Lebrija
2002
1,89

This revision data below maybe a bit out of date.................. :?:

https://www.juntadeandalucia.es/agencia ... Urbana.pdf

You will need to search for up to date info............... :idea:

I'll look later unless Beachcomber gives info....................... :D

Have updated link above for 2016............not found 2017.
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Mon May 28, 2018 11:17 am

They no longer seem to publish those in the BOJA. The Ponencia de Valores should be correct but if you want to make sure check your IBI receipt for the date of last revision. If it is not shown check with the town hall.

Remember that a change in the valor catastral, whether up of down, does not necessarily mean that there has been a full municipal revision.

Tax rate is 19% and will be until further notice.

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

Postby anyroads » Mon May 28, 2018 8:56 pm

"The trigger for the calculation is not the values of individual properties but a re-assessment of cadastral values across the whole municipal area. Individual cadastral values may be tweaked up or down from year to year but major reviews which affect the whole municipal area only take place, typically, every ten or fifteen years. The last review in Lebrija was in 2002 thus 2% applies"

This was the comment I had last time from the people who do the form for me.

I have always found them to be honest, and on the ball.

I will query it, but 2% seems the figure again for 2017, and of course you have confirmed the 19%. I have also the Cadastral value for 2017.

Thanks for your help folks.

anyroads

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

Postby Beachcomber » Tue Jun 19, 2018 6:18 pm

If you have a digital certificate you do not need a Cl@ve Pin or a reference number. There is a different link to the form if you are using a digital certificate. It can also be changed into English but if you have already submitted your return for 2017 perhaps you should leave it for now because next year (submissions for 2018) the form is going to change and should be easier to use as well as being available on the AEAT app.

I did say at 'at least on this forum' regarding the fact that most people prefer to do it for themselves and it takes into account that this particular thread has been visited nearly 150 thousand times and there have been over a thousand questions and replies and the FAQ itself has had 65 thousand views.

I shall be adding instructions to the FAQ to take account of the change in the form sometime in December.

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

Postby Enrique » Tue Jun 19, 2018 6:42 pm

Hi Beachcomber,
Many thanks for keeping the FAQ updated..........

As many Members have found having done the Form 210 once, the following year (if all your info is the same) you just Import last years data, change the Date. Validate , ( you would be hard pressed to fill five minutes with this procedure)........... and pay in your Spanish Bank.

The above is for Non-Resident with no Rental income.
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Tue Jun 19, 2018 6:51 pm

The new form is currently being used by members who declare actual rental income and I have used it three times for recuperation of the 3% retention.

I am sure you have found it for yourself but if not and you want to have a look it is here:

https://www2.agenciatributaria.gob.es/w ... /index.zul

with the usual option to change it into English.

The headings are the same and it is mainly 'under the bonnet' changes'. I think it will eventually be found to be easier to use and to make online payments but the proof of the pudding will be in the eating.

The only downside is that previous declarations will not be able to be imported and in the future they will be saved on the AEAT servers.

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

Postby Enrique » Tue Jun 19, 2018 6:57 pm

Hi Beachcomber,
What are the Import / Export Tabs on the bottom of the Form used for........... :?:

Whoops........helps if one reads the instruction......... :oops:

"By using the button "Import", you will be able to recover the file .210 in the Form that you previously exported, or any other that fulfils the design of register for the Form 210 of the corresponding fiscal year."
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Beachcomber » Tue Jun 19, 2018 7:54 pm

I'm not sure. I tried using the Import tab to import the old 2017 returns but that does not work. They are text files so I wasn't expecting it to. I then tried exporting a completed form to a .210 file then importing it again but it was corrupted during the process although, according to the instructions, it should work.

However, I have been able to access the completed form again from the AEAT servers. Hopefully they will be saved year on year but, presumably, the form will be changed slightly each year, just as the residents tax return one is, to take account of possible different tax rates so I am not sure how this will work.

Perhaps someone who does quarterly returns on actual rental income can let us know how they are getting on with the form.

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

Postby Beachcomber » Tue Jun 19, 2018 8:15 pm

I have just tried the export/import option again and this time it worked with no errors so it seems that there will be two options to save the information, one on the AEAT servers and one locally on the PC.

What I don't yet know is that if a 2018 declaration is exported, can it be imported into a 2019 declaration? It has never really worked with the form 100. We won't know that until January 2020, assuming we are all still here by then!

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

Postby Beachcomber » Sun Jul 08, 2018 8:25 pm

Some further observations on the new form.

I understand that the applicable tax rate (currently 19%) will be linked to the tax year entered on the form. Likewise the amount to be entered in Box 4 (1,1% or 2% of the valor catastral) will be extracted automatically from catastro records as will the valor catastral itself, according to the referencia catastral, as it is with the resident tax form 100.

This means that the whole process will be able to be completed without having to look up tax rates or cofficients making it quite a painless experience (except for having to hand over your hard earned cash that is).

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

Postby nevillewillmott » Mon Jul 09, 2018 2:12 pm

Hi

This is undoubtedly the goto forum for Model 210 and associated matters

My previous Certificado Electronico expired so I need a new one. Have to go through the procedure again

As regards the Autoridades de Registro, I used my local ayuntamiento first time. Does anyone know if the Spanish Embassy in London can act as an Autoridad de Registro (where you turn up with your Codigo de Solicitud to verify your identity)?

Dandole anticipadas gracias

Neville Willmott

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

Postby Beachcomber » Mon Jul 09, 2018 4:15 pm

The Spanish embassy is not shown as a place where you can accredit your identity but you could try emailing Mercedes mercedes.granda@maec.es who handles NIE applications at the Spanish consulate and ask if you can do it there. You can ask in English.

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

Postby nevillewillmott » Mon Jul 23, 2018 3:35 pm

Tx for info'. Looks like you can verify/acredit your identity in the UK for the prposes of getting a Firma Digital/Certificado Electronico. The correct email address was,however, different to the one you posted. After an initial enquiry, I have been asked to make an appointment at the Spanish Consulate in London and bring NIE and Codigo de Solicitud. Sounds promising. Will post more if it actually works out as hoped

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

Postby nevillewillmott » Wed Aug 22, 2018 7:08 pm

ericsbcn wrote:Hi. Sorry for the late reply.

1. For rental income, you file Form 210 in first 20 days after the end of any quarter where you had rental income. For imputed income, you file any time during the year if your property was not rented any time in the previous year.

2. Imputed income goes by the year, not by the quarter. So you file Form 210 if the property was not rented at any time during the year.

Here's an example from my case in 2017:

We rented our property Jan - June and Sept - Dec. In July and August it was not rented.

- At the beginning of April 2017, I filed Form 210 for rental income Jan - Mar.
- At the beginning of July 2017, I filed Form 210 for rental income Apr - June
- At the beginning of October 2017, I filed Form 210 for rental income for September only
- At the beginning of January 2108, I filed Form 210 for rental income Oct - Dec. 2017.
- In January 2108, I also filed Form 210 for imputed income for July - August 2017, although I could have filed it any time in 2018.

My imputed income for July and August 2017 (62 days) was calculated like this:

valor catastral x 1.1% x (62/365).

Note that your valor catastral multiplier may be 1.1. or 2%. See details in the FAQ: viewtopic.php?f=42&t=27897&p=260418#p260418

Hope that help.

- Eric S.



Hi Eric S

Thanks for clear, informative and valuable reply

I am now limbering up to complete Modelo 210 for rental income. One further point has arisen. I note that in your worked example for 2017 you needed to fill in a Modelo 210 for every quarter. My question is, if in a particular quarter there was no rental income, do you still need to complete and submit a Modelo 210 for that quarter?

Logically, I would have thought not as a Modelo 210 will be submitted for Renta Imputada the next year

Dandote anticipadas gracias

Neville Willmott

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

Postby nevillewillmott » Wed Aug 29, 2018 1:58 pm

Hi

Re new Modelo 210. A questions has arisen:-


We now have 'Presentacion de devengos 2018 y siguientes' and 'Presentacion de devengos 2011 a 2017'. I used 'Presentacion de devengos 2011 a 2017' to pay Renta Imputada for 2017. It worked fine using the digital certificate I got via the Spanish Consulate in London to accredit my identity

As rental income is declared in the same year as the rental, I guess 'Presentacion de devengos 2018 y siguientes' should be used for the payment of rental income for 2018. Is this a reasonable assumption?

Dandote anticipadas gracias

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

Postby Beachcomber » Wed Aug 29, 2018 3:39 pm

Yes. If you try to use the 2017 and previous form for declarations for 2018 you will get an error message.

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

Postby ericsbcn » Wed Sep 19, 2018 7:58 pm

nevillewillmott wrote:
I am now limbering up to complete Modelo 210 for rental income. One further point has arisen. I note that in your worked example for 2017 you needed to fill in a Modelo 210 for every quarter. My question is, if in a particular quarter there was no rental income, do you still need to complete and submit a Modelo 210 for that quarter?

Logically, I would have thought not as a Modelo 210 will be submitted for Renta Imputada the next year



Hi Neville,

Sorry again for the late reply. I don't check this forum very often.

I've always filled it out quarterly because we always have rental income. But I think you assume correctly: if you have no rental income for a particular quarter, you shouldn't have to submit a Form 210 for that quarter. I base that on the fact that most people on this forum never have rental income and they just submit the Form 210 once per year.

- Eric S.

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

Postby nevillewillmott » Tue Oct 02, 2018 12:29 pm

Hi Eric

Once again many thanks for sharing your experiences.

For the first time, I filed a tax return on-line on 1st October for the third quarter of 2018 with regard to rental income. After reading about the complexities, it seemed worrryingly straightforward (perhaps too straightforward?). However, think it is OK as I have copies of the forms generated at the end of the process (including numero de justificante). Also, the data has found its way into the records of Agencia Tributaria where it is hopefully awaiting payment


Could I ask one further question? I used 19% as the prevailing tax rate for 2018 (box 21, tipo de gravemen Ley IRNR). Is this correct? I presume so as it was not rejected. Actually, two further questions. Is this tax on rental income graduated? Are the bands the same as Spanish Income Tax rates?


Dandote anticipadas gracias


Neville Willmott

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

Postby ericsbcn » Sat Oct 06, 2018 5:30 pm

Hi Neville,

We are residents of the US and have always used 24% tax rate. I've just checked the instructions, and it looks like residents of the EU use 19%. (Who knows what it will be after Brexit). You may want to confirm that with the experts on this form, like Beachcomer.

One other different between EU and non-EU residents is that I believe EU residents can also deduct expenses. I can't do that, not being EU resident, so I have no experience with that. Again, maybe other experts on here can help.

As far I as I know, the tax rate is not graduated.

One last note. Did you save your return before you submitted it? If so, you can retrieve it next time and then just update the fields that changed. That will save you from having to type everything in again.

- Eric S.


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