Non-resident imputed income tax - Form 210

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Beachcomber
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Non-resident imputed income tax - Form 210

Postby Beachcomber » Sun Jan 01, 2012 1:44 pm

Non-resident imputed income tax declarations must be made each year by all non-resident property owners. The tax percentage has been reduced to 19% in respect of declarations being made in 2017 for the fiscal year of 2016. Note that imputed income tax is not payable on land that has no building on it.

The form used for the declaration can be found here:

Link to the form

Together with instructions in Spanish:

Instructions in Spanish

Or in English:

Instructions in English

And some information from AEAT on filling in the form:

Example in Spanish

Use this version of the form if you have a digital certificate (electronic signature) and wish to pay through your bank account:

Form 210 Non-Resident tax (Payment with digital certificate)

These versions of the form have headings in English so it should be easier to follow but if you prefer it in Spanish just exchange the letter 'n' for an 's' at the end of the URL.

Although the form, at this stage, looks nothing like the paper version the boxes which have to be completed are basically the same.

'Accrual'
'Period' select OA
'Accrual year' enter the fiscal year for which you are submitting the return. In 2017 enter 2016.
'Accrual date' enter the last day of the fiscal year for which you are declaring.
Declarations are made a year in arrears, ie taxes for 2016 must be paid before 31st December 2017 (23rd December in the case of online payment or using digital signature.)

'Income obtained'
Box [02] 'Income type' select 02 (From drop down list).
Box [03] 'Currency keys' Select 826 British Pound

'Tax Payer'
Most of these headings are self-explanatory but under F/J Select F, put your NIE number in the box marked 'NIF' and in the box marked 'NIF in the country of residence' put either your UK National Insurance number or your passport number or the equivalent in your own country of residence if it is not the United Kingdom. The Country Code, in the first instance will be the country of your place of birth and in the second that of your country of residence. For the United Kingdom it will be 'GB' found alphabetically under U for United Kingdom.

'Taxpayer's representative or, where applicable, residence in Spanish territory for the purpose of notifications'
Bear in mind that you are not obliged to appoint a fiscal representative not even, according to the AEAT helpline, if you have more than one property but you do need to give an address where communications from the tax office may be received. You do not need to complete this section but it may be wise to give the address of your property in Spain as a point of contact. If the mail delivery to this address is not reliable or you rarely visit it the best alternative may be to register to receive communications by email by way of a digital certificate (electronic signature). A digital certificate is not necessary to be able to complete the form. Instructions for obtaining an electronic signature can be found here:

FAQ - Procedure for obtaining electronic signature

'Location of the property (only for income types 01, 02 and 28)'
Again self-explanatory but try to complete the address in the same way as it is shown on the IBI receipt. This heading will not appear until you select 02 from the drop down list under Box 2.

'Determination of the taxable base amount'
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%)**
Box [21] 19,00 (24% for non EU tax residents. See under heading Applicable tax rates below)
Box [22] The result of taking 19% of box 04
Box [23] Enter 0 or leave blank
Box [24] Same as 22
Box [25] Box [26] Box [27] Leave blank. This tax is not covered by the double taxation agreement.
Box [28] Same as 24
Box [29] Box [30] Enter 0 or leave blank
Box [31] Same as 28 (boxes 22, 24, 28 and 31 should show the same amount)
**For late declarations for previous years (2015, 2014, 2013, 2012, 2011) it will be 1,1% if the last catastral revision has been carried out since 1994 otherwise 2% and the tax rate will be 24,75% (24% for 2011 and 19,5% for 2015).

Please note that the amount to be entered in Box [04] is NOT the valor catastral but the result of applying the multiplier (1,1% or 2%). If there is more than one person named in the escritura a return is required from each person. The amount to be entered in box 4 is halved if there are two owners, divided by three if there are three and so on. So the formula to obtain the amount to be entered in Box 4 is:

valor catastral times 1,1% (or 2%) divided by two (or however many owners there are)

Please also note that the reference in the AEAT English instructions to 'property register value' is one of many errors and mistranslations and you must take the value as the 'valor catastral' which is more correctly translated as the rateable value.

'Supplementary self-assessment'
Leave blank

'Choose the type of tax return'
Check 'To deposit'

'Ingreso'
If you want to pay from your bank account fill in the details. If you are going to pay in cash just leave the bank account details blank. Be aware that filling in the bank details does not enable automatic payment from your bank account to AEAT. There is a different procedure for this. Cajasur will only accept payment made through a bank account.

Click on 'Validate and Generate PDF' and a familiar looking form 210 may appear in PDF format. More likely is the fact that you will be given one or more error messages which you will have to correct before the form can be generated. This used to create a copy of the formula in a folder called AEAT in the root of your C drive (C:\AEAT\210) but now you must click the box marked 'Optional: Save File' at the top of the form otherwise it will not be saved. The file will be indexed thus: 210_2015_X1234567C_0A.210.txt where X1234567C is the NIE number of the person to which the declaration refers. The file will now be saved in your default download location. If you import a previously saved form the total amounts in boxes 22, 24, 28 and 31 need to be changed individually. Previously they all changed automatically.

You will need to change the filename if you have two properties and wish to generate a second PDF with the same NIE number otherwise it will overwrite the first one.

Depending on your browser you may find that all of the boxes have been cleared when you return to the formula after receiving an error message. However you can just import the file by clicking on 'Optional: Import File Date' at the top of the form and selecting the relevant the file in the location given.

If you are going to create a mirror of the form for a spouse/partner you must change the name and NIE in the section called 'Contribuyente' as well as under 'Persona que realiza la autoliquidación'. It will not be changed automatically. Also remember to change the date and place of birth as necessary.

You can save the file and re-import it for declarations in future years to save a bit of typing but you must obviously change 'Accrual Year', 'Accrual Date' and the figures relating to the amount of the declaration in the likely event that your valor catastral has increased or the unlikely event that it has decreased.

Once completed you can either print out the form in its PDF format and take it to the bank for payment in the normal way or do it directly online with AEAT for which you will require a digital certificate. If you print out the forms you must write in your NIE number by hand on the 'Documento de ingreso' and date and sign all copies. See this example of where to write the NIE number:

Where to write the NIE number

Do not write anything else or change anything on the form once it has been printed. If you have made a mistake you will need to go back to the formula page, import the file, make the correction and generate another PDF.

The first two copies should show at the very bottom of the form 'Ejemplar para el contribuyente/representante' (Copy for the tax payer/representative) and on the third copy 'Ejemplar para la Entidad Colaboradora/Administración', (Copy for the Bank/Tax Administration) however this may be too close to the bottom of the form and may not appear on the printed forms.

The bank should validate and return to you the first two copies. The only copy to be kept by the bank is the copy of the 'documento de ingreso' that has a capital F printed in light blue towards the top right hand corner of the form.

The first two pages of the PDF which is generated are instructions which do not need to be printed so, in order to save paper and ink, you could select to print only pages 3 to 5. However, some bank staff are unfamiliar with the procedure so it may be advisable to print out the instructions so that they can see what they need to do.

You can save the generated PDF which will bear a generic file name. If you want to save two declarations in the same folder you will need to rename one of them otherwise the second will overwrite the first.

Applicable tax rates
Late returns for - 2011 = 24%
Rates for 2014 (Returns submitted in 2015) = 24,75%
Rates for 2015 (Returns submitted in 2016) = 19,5% for EU tax residents - 24% for non EU tax residents
Rates for 2016 (Returns submitted in 2017) = 19% for EU tax residents - 24% for non EU tax residents

Official source for tax rates. See table in paragraph 2.1.

Rates for 2015 were changed due to a reduction in the tax rate applicable from the middle of the year. The tax rate for 2015 was 19,5%. Although the rate was changed in the middle of the fiscal year the rate will be that applicable on the 'fecha de devengo' which is 31st December 2015 when it was 19,5%.

Please note:
The tax rate for EU citizens with fiscal domicile in a country outside of the European Union will be 24%. The criterion is fiscal domicile NOT citizenship.

Notes:

If you have not yet been issued with a valor catastral use half of the escritura value (or any revised value imposed by AEAT) instead and put 1,1% of that figure in Box 4.

Please remember that you must submit a tax return in respect of each person named in the escritura as the owner, ie Two owners = two tax returns with the base imponible Box [04] (taxable base) halved.

If an usufruct clause is written into the escritura it is the beneficiaries of the usufruct in whose name the tax return must be submitted not the owners of the property.

If you own a garage and/or storeroom with different catastral references you must submit a separate tax return in respect of each one . In this case you will need to change the filename of the first declaration slightly otherwise it will be overwritten by the second one.

If you pay tax on actual rental income you need you submit an imputed tax return pro-rata to the number of days that the property was not rented out.

During the year of purchase or sale you declare pro rata for the number of days that the property was owned. This calculation is reflected in Box 4, ie:

Box 4 = valor catastral x 1,1% (or 2%) divided by 365 (366 in a leap year) multiplied by number of days owned.

Etiquetas (self-adhesive labels) will not be required as the bar code is generated by the program The 'anagrama' is now shown next to the bar code. This is made up of the first three letters of your surname and a control letter and is required if the bar code reader will not read the bar code on the form.

If you have not been submitting non-resident income tax returns and AEAT catches up with you asking for back-declarations for years prior to 2011 use the old style paper forms or the online version which is still currently available here:

Old style form 210

Bear in mind that, in this case, you may incur fines and surcharges for late declaration. These may be calculated as follows:

Fines will be calculated initially at 50% of the amount of tax payable but may be reduced in the following manner.
The following example is based upon an amount of tax payable of €250 as the amount of tax paid.

Amount upon which the fine is based .. 250,00
Minimum percentage of fine ............ 50%
Result ...................................... 125,00
Reduction of 30% .......................... 37,50
Difference .................................. 87,50
Reduction of 25% .......................... 21,88
Fine imposed .............................. 65,63

The reduction of 30% will only apply only if the fine is accepted and no appeal is made against it.
The reduction of 25% will only be applied only if the fine is paid within the due date.

Interest on the tax payable is calculated as follows:

One year late - - - 3,5% of total amount of tax payable
Two years late - - 8,5% of total amount of tax payable
Three years late- 13,5% of total amount of tax payable
Four years late- - 18,5% of total amount of tax payable

These fines and surcharges apply to each person who has made a late declaration.

If you voluntarily submit the late declarations for previous years it is possible (but by no means certain) that you may not be charged the interest but it is almost certain that the fines for late payment will be imposed nevertheless.

You cannot make the declaration early. If you try to complete the form prior to the date that the tax becomes due (31st December each year) you will get an error message when you try to validate the form.

Some lawyers and other 'advisors' have been trying to frighten people into believing that you can no longer submit these tax returns on your own account and that a 'professional' person must do it whom you must appoint as a fiscal representative. This is not true. The only remotest element of truth in this is that the paper forms are no longer available and that the declarations must be completed online which may prove difficult for non-computer literate people.

If you have a digital certificate you can view your history of tax submissions on the AEAT web site using either of these two links:

https://www1.agenciatributaria.gob.es/es13/h/ie4cn00c.html

https://www1.agenciatributaria.gob.es/es13/h/iex210ci.html

As of 20th October 2016 Cajasur has become the first bank to insist on payment being made from a bank account rather than over the counter in cash.

Please put any queries or questions in the topic which has been opened in the main forum for this purpose. I will do my best to answer them and amend these instructions if necessary.

Revised - 2nd January 2017

Discussion thread on this topic

This post is being constantly revised but please be aware that certain web sites have plagiarised this information but they have not been updated and contain obsolete calculations and information.

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