Comments and queries re FAQ for Non-resident income tax

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

Postby Beachcomber » Sun Jan 08, 2017 5:34 pm

Check out the FAQ:

viewtopic.php?f=42&t=27571

You could also consider a Cl@vePin although I have both and prefer using the digital certificate.

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

Postby elizabennett » Mon Jan 09, 2017 12:30 pm

@Enrique, @Beachcomber,
I clicked "Validate and Generate PDF". I don't think there was a "Sign and Send" option on the form.
I saved the PDF locally. I guess the best thing to do now is to transfer the payment from our bank account to Agencia Tributaria, and then post the PDF with evidence of payment. Maybe that's what I did last year, as there is a transfer record on my bank statement.
In the two previous years, a lawyer did Modelo 210 for us. As I speak Spanish fairly well, I didn't see the point in paying a lawyer. In any case, the form is now in English. I suppose the benefit of engaging a lawyer is that they know the red tape.

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

Postby Enrique » Mon Jan 09, 2017 12:52 pm

Hi elizabennett,
If you have a Digital Signature you can use the Link in the FAQ "Payment with Digital Signature"

This Form is different from the First two links as at the Bottom it has "Sign and Send"

On a lighter not...........

"I suppose the benefit of engaging a lawyer is that they know the red tape.".............get Beach to comment on that one........ :)

All the info on Filling in the Form 210 is in the FAQ..........any Browser /Java glitches can be sorted by the Team............ :angel:
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.

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

Postby elizabennett » Mon Jan 09, 2017 2:32 pm

Hi Enrique and Beachcomber,
It was thanks to the great info on the FAQ that I got through the ordeal of filling in the form!

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

Postby froggy » Tue Jan 10, 2017 10:57 am

Hi,

I'm a bit puzzled, my local lawyer says that the tax rate for 2015 non-residents is 20%, but the FAQ says 19.5%. I'm puzzled because I think both are informed sources :).

I don't rent out my place, so it is only the imputed tax I should pay.

Where is the official rate shown? The FAQ on the official site shows 24% , so is obviously not updated from a previous year!

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

Postby Beachcomber » Tue Jan 10, 2017 11:56 am

Your lawyer is wrong and his/her information is outdated. Is that any surprise? The tax rate was reduced during 2015 from 20% to 19,5%. The prevailing rate on 31st December 2015 which is the 'fecha de devengo' (due date) for the payment of non-resident imputed taxes was 19,5%. The rate for submissions in 2017 for the fiscal year of 2016 is reduced again to 19%.

If your lawyer needs to be convinced show him/her this:

http://www.agenciatributaria.es/AEAT.in ... icas.shtml

and draw his/her attention to the table in paragraph 2.1.

Which official site are you referring to in your last paragraph? The rate has not been 24% since 2011. From 2012 t0 2014 it was 24,75%.

Enrique wrote:..."I suppose the benefit of engaging a lawyer is that they know the red tape.".............get Beach to comment on that one........ :) ...

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

Postby froggy » Tue Jan 10, 2017 12:40 pm

Thanks. I will tell him. Wonder how many people have paid too much tax - although individually it is small, I suspect he handles a few hundred accounts being the main lawyer in the town.

I got the 24% from the official FAQ in English as to how to fill out the form.

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

Postby Beachcomber » Tue Jan 10, 2017 1:13 pm

The worrying thing is that if he has got something really basic like this wrong what other mistakes has he made.

Was the 'official' FAQ showing the incorrect tax rate published by AEAT or a third party? Could you give a link please.

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

Postby froggy » Tue Jan 10, 2017 4:41 pm

Yes, he hasn't replied. I suspect he's vexed.

With regards to the FAQ, I suspect I read it wrong as I can't find what I was looking at any more!

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

Postby froggy » Tue Jan 10, 2017 11:17 pm

Hi,

I got a reply from the lawyer - and to his credit, he checked with the tax office and they said that technically, they would have needed two tax returns that year - so just doing one at 20% was just easier.

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

Postby gus » Tue Jan 10, 2017 11:39 pm

Am I missing something here?
Sounds like the lawyer is still getting it wrong!

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

Postby Beachcomber » Wed Jan 11, 2017 12:41 am

No they did not need two tax returns for 2015. How ridiculous to try to use that as a get out.

I specifically asked the AEAT helpline at the time if a) two tax returns should be submitted reflecting the different rates and b) if the tax should be calculated at an average rate according to the number of days that it was 20% and the number of days that it was 19,5% and I was told quite categorically that the tax fell due on 31st December 2015 (Este rendimiento se entiende devengado una vez al año, el día 31 de diciembre) when the rate was 19,5% and that is the rate that should have been used and the chart in the AEAT link which I gave makes no mention of 20% for 2015.

I think your lawyer is trying to save face.

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

Postby froggy » Wed Jan 11, 2017 11:36 pm

I think so too. I doubt I'll bother calling him out on it - he knows, I know, and he knows I know.....

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

Postby kiredor » Fri Jan 27, 2017 6:20 pm

We have sold our house here in Mallorca and will exchange in the middle of February. We will be returning to the UK and not buying another house here, and as we bought here 9 years ago at the peak before the crisis, we are now selling at quite a loss (hopefully we will receive some 'compensation' in the fact that the pound is now so low). As a non resident I have paid all my annual Non-resident income taxes, including 3 days ago for 2016, and I would therefore like to hopefully try and claim the retained 3% Non-resident Capital Gains tax back. Do I have to pay the Non-resident income tax for the first 2 months of 2017 to be truly up to date? If so, how can I do it if you suggest I can't make the declaration on Form 210 early and not until after Dec31st 2017?

Rod

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

Postby Beachcomber » Fri Jan 27, 2017 6:53 pm

You cannot pay non-resident imputed tax for 2017 until 1st January 2018 so AEAT will not expect any tax to be paid for this year until then and your claim for any refund of the 3% retention will not be affected.

Bear in mind, though, that the price you have to declare in respect of the sale is not necessarily the amount for which the property is sold.

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

Postby kiredor » Sat Jan 28, 2017 7:15 pm

Many, many thanks for the answer regarding the tax. Could you possibly give further clarification on the price declared comment? My loss is many times greater than the 3% retention.
Beachcomber wrote:Bear in mind, though, that the price you have to declare in respect of the sale is not necessarily the amount for which the property is sold.

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

Postby Beachcomber » Sat Jan 28, 2017 8:37 pm

The minimum sale price (regardless of the amount for which you have actually sold the property) as dictated by AEAT will be the valor catastral of the property multiplied by the municipal coefficient. This could be anything from about 1,2 to 3,0 depending on when the municipality last held a revision of values. I do not have a list of coefficients for Mallorca so you will either need to find them on the internet or ask someone.

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

Postby kiredor » Sun Jan 29, 2017 12:36 am

Again many thanks. That's a bit of 'sleight of hand' that I hadn't anticipated!

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

Postby Red Dragon » Sun Feb 05, 2017 5:58 pm

Hi - can I just confirm if the tipo de gravamen to be applied for Modelo 210 for year ending 2016 is 19% instead of 19.5%? Also did anyone else experience a 10% increase in the Valor Catastral in 2016? I found this out when I received my IBI receipt in August. Thanks.

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

Postby Enrique » Sun Feb 05, 2017 6:12 pm

Hi, R.D.
Ripped from the FAQ's.................

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

"Also did anyone else experience a 10% increase in the Valor Catastral in 2016? "................not up this way........... :D
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.


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