Overpayment of Non residents Income Tax

Information and questions about the Law in Spain and Andalucia.
Len S
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Posts: 198
Joined: Tue Aug 10, 2004 7:02 pm
Location: Wirral, Merseyside and Alcaucin, Spain

Overpayment of Non residents Income Tax

Postby Len S » Thu Dec 03, 2009 1:34 pm

We purchased our property 4 years ago but have not yet received our valor catastral despite requesting it several times.

We are non residents and have been paying our taxes, that is, both the notional income tax plus the wealth tax. We have based our valor catastral on a formula of 1.1% of the escitura value.
Some of our neighbours have now received their valor catastral and using the information for similar houses to our property, it would appear that we have been over estimating our valor catastral by 300%!!!! and therefore have massively overpaid 3 years worth of tax.

We should be paying this year's tax on form 210 this December, but understandably, we feel that as we are approx 6 years in credit we are reluctant to pay any tax for the next 6 years.

How do we address this problem? Do we continue paying based on the reduced estimate and apply for a rebate even if we still haven't got our valor catastral, or do we just not send any forms in?
Our nearest tax office is in Velez Malaga.

Any advice welcome.

Beachcomber
Andalucia Guru
Posts: 11081
Joined: Tue Jun 15, 2004 11:11 pm
Location: Guadalhorce Valley

Re: Overpayment of Non residents Income Tax

Postby Beachcomber » Thu Dec 03, 2009 3:59 pm

In the absence of a valor catastral you should pay notional income tax at 1,1% on half of the escritura value not the full amount. You have to do this until your valor catastral is issued.

This is quite clearly stated in the instructions under '210 A: (continuación)' paragraph 2. If someone has been completing the forms incorrectly on your behalf it is they to whom you should turn for recompense.

You stand absolutely no chance of recovering the amount which has been overpaid from AEAT.
Let's go Brandon!

fuentearriba
Tourist
Posts: 19
Joined: Sun Jul 18, 2004 9:12 am

Re: Overpayment of Non residents Income Tax

Postby fuentearriba » Wed Apr 22, 2020 7:55 am

Good morning,

On our 2017, 2018 and 2019 Form 210 quarterly declarations, my wife and I did not claim our IBI as a decuctible expense as the IBI was only €25 per annum

We have had notice of a very significant increase in our IBI and has been back dated to 2017. Would you know of the procedure for correcting our online returns and receiving a rebate?

Thanks

John


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