Comments and queries re FAQ for Non-resident income tax

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

Postby Stoker » Sun Sep 17, 2017 4:55 pm

Thanks for that Enrique.

Just need to get a digital certificate!

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

Postby Enrique » Sun Sep 17, 2017 6:30 pm

Hi,

"Just need to get a digital certificate!"................and a CL@ve PIN.

http://www.agenciatributaria.es/AEAT.in ... _PIN.shtml
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Re: Comments and queries re FAQ for Non-resident income tax

Postby DesWalker » Wed Sep 27, 2017 2:39 pm

Hi Beachcomber and the other very helpful contributors to this board.

My municipality is La Oliva which is part of Las Palmas province (Gran Canaria).

Thanks to this board I have just paid my fourth annual non-resident income tax on my property. I know what to do to fill out and generate a form and what to take to the bank in order to pay it in cash. I have done it four times now without a problem. Until now .....

In 2016 my IBIU (Council Tax) went up 10% from the 2015 figure and everybody I spoke to in the municipality experienced the same 10% increase in IBIU.

Because I never received an invoice with a calculation to explain the increase I was guilty of assuming that this increase was due to an increase in the IBIU tax rate (the "Tipo Impositivo") but it wasn't. Even though this IBIU was paid by Direct Debit in June 2016 I have only just realised (by looking at the old .pdf receipt associated with that Direct Debit via online banking) that the increase was due to a 21% increase (from 2015 to 2016) in my Valor Catastral partially offset by a 9.2% decrease (from 2015 to 2016) in the Tipo Impositivo leading to a net increase in the IBIU tax payable of 10%. As I say, based on the people I have spoke to this seems to be a municipality wide change although I can't be sure.

Unfortunately I have just paid my non-resident income tax for 2016 and have used my old Valor Catastral, a tax base of 2% (because La Oliva has always shown a last VC revision date of 1994), and a tax rate of 19% and this is clearly wrong. However my question is "in which direction is it wrong ?".

Clearly if I am still required to use the 2% tax base multiplier rather than the 1.1% for properties revalued in the last ten years then I should have paid more income tax (by about €24) because I have used a VC which is too low, but if following the 2016 revaluation I am now allowed to use 1.1% for 2016 instead of the 2% for non-revalued properties then I have overpaid by about €38. Naively one would think this second situation is the case because I have been revalued !!!!

But the problem is that whilst my IBIU Direct Debit .pdfs for 2016 or 2017 does not show an official VC revision date, my friends .pdf for her 2017 IBIU (ie for this current year a full year after the VC change) still shows a last revision date of 1994. So I am left wondering a) is my VC increase a non-municipality wide increase for some bizarre reason so that is doesn't constitute a revaluation for income tax purposes, b) is the municipality trying to have its cake and eat it by revaluing VC's upwards but not declaring it as an official revaluation thus forcing people to continue to pay a higher income tax on their property as well (still must use 2% tax base multiplier) or c) should I ignore the "last revision date" on my friends .pdf and carry on as though my property HAS now been revised and use the lower 1.1% tax base multiplier ?

I recall from last year that somebody on here knew of a website where VC revision dates were laid out. Can someone please supply a link. Thanks.

Any thoughts and advice appreciated. I guess the best way would be to have it out with the Ayuntamiento face to face but they are currently 2000 miles away.

Cheers,

Des

ps. In a worst case scenario I have underpaid my income taxes by about €24. Will they ever notice ? Should I try and pay the extra ? Will fines be incurred if I don't pay ? Many thanks for any thoughts.

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

Postby DesWalker » Wed Sep 27, 2017 3:28 pm

Hi again,

Regarding my post above, I have now found the website listing Valor Catastral revaluation dates ....

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

This website continues to show the Provincia = Las Palmas, Municipio = La Oliva as having a "Ano effecto" = 1994 which agrees with my friends' 2017 IBIU receipt sent to her bank following her Direct Debit.

But my property WAS revalued in 2016 (to the tune of 21%) and I am under the impression that many others were too (as I know at the very least they were subject to the same precise 10% IBIU hike so I am guessing this is due to the same calculation as me ie 21% increase in VC, 9.2% decrease in Tipo Impositivo which when multiplied together gives a 10% increase in tax payable).

Any ideas what is going on here ? Can one's VC go up without the actual Revaluation Year changing so as to prevent one from paying less income tax by reducing the tax base down from 2% down to 1.1% ?

Des

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

Postby DesWalker » Wed Sep 27, 2017 4:05 pm

Hi again again,

I see from reading pages 53 and 55 of this thread that a couple of other people have also experienced the same as me. Namely their Valor Catastral going up but no indication that this constitutes a revaluation so they must still pay a 2% tax base for income tax purposes. Indeed one person on page 53 implies that they have been formally told "this is an increase of your VC not a revaluation" !!!! Would that person be able to say a little more ?

So it looks like the VC can be arbitrarily increased when a particular municipality feels like it but without allowing a reduction in income tax due to a lower tax base of 1.1%. Is there any possible justification for this ? Is it worth a moan at the local Ayuntamiento or should it be regarded as par for the course and just "pay up and shut up" !?

Des

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

Postby fgton » Sun Oct 15, 2017 1:51 pm

Hi Des

Not sure if you have found an official answer to your question about whether Valor Catastral has been officially reviewed.

Thanks for your post though it caused me to check my Bank Receipts and I discovered that my VC (also in La Oliva) went up by 10% in 2015 (perhaps earlier - the rest of my paperwork is in the UK) and again by 10% between 2015 and 2016.

The link below is the link to the Instructions in English for completion of the form. It states (on page 5) that 1.1% applies when the property register value has been 'reviewed or changed':

210 I Eligible income from real estate
Section 210 I must only be used to declare earnings from urban buildings used by natural persons for their own enjoyment. In box (02) “Type of income” enter code 02.
Taxable base [4]: Enter the result of applying one of the percentage amounts below, whichever corresponds, to the property register value of the building.
Applicable percentage:
Accruals up to 31 December 2014
• - Buildings whose property register value has been reviewed or changed with effect from 1 January 1994..1.1%
• - Other buildings................................................................................................................................................2%
Accruals from 1 January 2015
• Buildings whose rateable value has been reviewed or changed and has come into effect within the tax period or the within the ten previous tax periods .................................................................................................................1.1%
• Other buildings..................................................................................................................................................2% No expenses may be deducted from the resulting amount.
The resulting amount is understood to refer to the full calendar year. The number of days is proportionally reduced when ownership has not been throughout the entire year or when it has been rented for part of the year.


Personally I am going to continue to apply 2% and this year (for 2016 amounts due) I am going to apply it to the increased value. In my case this is 2% of €11k @19% tax rate which at approx. €40 is cheaper than trying to find out whether the lower 1.1% is applicable.

It would be good though if someone more fluent than I am in Spanish, could ask the La Oliva Auyntamiento why they have not filed a 'Ponencia de valores de la Gerencia Palmas (Las) / Municipio: La Oliva' to reflect the changes in the Valor Catastral.

http://www.agenciatributaria.es/static_ ... _en_gb.pdf

Frank.

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

Postby DesWalker » Tue Oct 31, 2017 12:04 pm

Hi Frank,

An excellent post !! Sorry for the late reply. I have been busy with other things so haven't been following this thread. Many thanks indeed for the link to the English instructions.

I have already paid for 2016 using the incorrect 2015 VC (ie before the 10% increase) and the 2% multiplier (because I incorrectly thought my VC had been static for more than ten years).

Like you plan to do, I think I should have used the higher 2016 VC but still used the 2% multiplier because La Oliva does not recognise these VC increases as constituting an update of the register. Quite why they can do this is totally unclear and your last paragraph about asking the Ayuntamiento is a very good one.

BUT, the official instructions in your link does NOT talk about the Ayuntamiento updating their register date and only talks about one's personal VC. In that case I see no reason why one cannot abide by these instructions and pay using the updated 2016 VC but the lower 1.1% multiplier. Armed with your instruction sheet this is precisely what I intend to do next year, always using the latest VC but using the lower multiplier because I can demonstrate that the VC has "changed" in the last ten years.

Where are you in La Oliva ? I am in Cotillo.

Cheers,

Des

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

Postby Beachcomber » Tue Oct 31, 2017 4:32 pm

Your valor catastral may have 'changed' but this does not necessarily mean that it has been 'revised'. The revisions are carried out by Catastro not individual Town Halls and the tax law refers to a general revision of valores catastrales not individual ones therefore a change in the particular value of ones own premises does not constitute a revision for the purposes of this tax obligation.

En el caso de inmuebles cuyos valores catastrales hayan sido revisados, modificados, o determinados mediante un procedimiento de valoración colectiva de carácter general, de conformidad con la normativa catastral, y hayan entrado en vigor en el período impositivo del ejercicio o en el plazo de los 10 períodos impositivos anteriores, la renta imputada será el 1,1 por 100 del valor catastral.

It is obviously up to you how you calculate your own tax but I would urge others not to follow your example.

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

Postby Enrique » Tue Oct 31, 2017 8:21 pm

Hi,
I'd go along with Beachcomber's reading ..........our Catastral has changed upward but the Revised date has stayed the same. So you use the 10 year rule and apply the 1,1% or 2,0% accordingly.
As you have the Link for the dates you're good to go........... :D
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Re: Comments and queries re FAQ for Non-resident income tax

Postby vinuela vinny » Fri Nov 03, 2017 8:30 pm

Hi All

Just a quick note to yet again thank those experts who have provided the FAQ on this subject

I have today completed our tax returns, and would not have been able to do so without this guidance. Thank you

Best Regards

Vincent

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

Postby rt21 » Tue Nov 07, 2017 3:00 pm

Hi

I wonder whether someone can help me.

Over the last few years I have followed the guidelines kindly provided by Beachcomber and have successfully sumitted my form 210 forms.

This year I am going to email my form to my Spanish bank and ask them to pay it from my account. Am I right in thinking that I should include my bank details at the bottpm of the form


Many thanks for your help


Richard

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

Postby Enrique » Tue Nov 07, 2017 4:00 pm

Hi rt21,
Is this a straight Non-Resident ( no rental income ) type of submission....... :?:

In Box 02 I have .. 02 Income from Urban Property

Did you import previous years data and change the Accrual Date.......... :?:
And the Tax Rate to 19%

My thoughts would be include bank details in the Email not on the Form.

Have you thought about Paying On-line via your On-line bank account, some banks have a "Pay Tax" option and Form 210 is mentioned....... :idea:

Beachcomber will be along shortly and put us both right............ :D

:!: :!: Added......playing around with the form if I uncheck [S] Taxpayer (correct) and check [P] I get same error message as you :!: :!:
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.

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

Postby rt21 » Tue Nov 07, 2017 7:23 pm

Hi Enrique


Many thanks for your reply

Just after submitting my first post I was playing around with the form and ticked the box marked S for tax payer and the error message disappeared. (I thought that we only had to tick that box if we had no NIF tax code)

I also managed to find an electronic copy of the form(not the pdf version) that I filled out 2 years ago and I noticed that I had ticked the box marked S for tax payer on that one.

I am tempted not to put my bank details on the form because I do not want a situation where I end up making two payments. One based on my written instruction to my Spanish bank to make the payment and then the Gobierna de Espana using my account details to claim another payment.

Many thanks once again for your advice


Richard

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

Postby nevillewillmott » Mon Nov 13, 2017 4:13 pm

Hi

Although this is not directly related to the forum topic, let me put it out there

Recently, my certificado electronico expired. I did not realize it until notified. Tried to renew it using CERES Sede Electronica Fabrica Nacional de Meneda y Timbre (which I used the first time) and the same computer that stored the first certificado electronico, but was not successful. Got the message 'Navegador No Suportado'. This is strange as I use Windows 10, IE 11, Microsoft Edge and the above website claims to support Internet Explorer. More strangely, using an older computer with Microsoft Vista there was no problem

Could the problem be Microsoft Edge? When I obtained the first Certificado Electronico I used Windows 8. Also, I know from experience that certain functions bundled into Microsoft Edge are incompatible with other existing functions/apps/programs

?Que pensais?

Saludos

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

Postby Marly » Thu Nov 30, 2017 8:16 pm

Thank you all for the helpful instructions and contributions on this forum.
I haven't paid off my Non-resident income taxes since 2014 and I'm now struggling to caching up with the previous backlog and trying to figure out the amount of my taxes. I need some help to check if my calculations are correct.

I purchased the apartment : 15 August 2014 ( 138 days). I use a Valor Catastrar for 100.000 in my calculations (it is easier to follow up)

valor catastral 100,000 € x 2.0% = 2000 divided by 365 = 5.5 x 138 (days) = 756 €

756 x 24.75% = 18715 € x 50% = 9357.5€ - (30x9357.5) = 6550.5 €- (25% x 6550.5) = 4912.5 €(fine)

Is the 4912.5€ to pay in total or should it be added with 18715€ (non-recident tax for 2014)?

Where and how, on modelo 210 should the final amount be written?

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

Postby Enrique » Thu Nov 30, 2017 8:37 pm

Hi Marly,

Välkommen till forumet............ :D

756 x 24.75% = 18715.....I make that 187.11

"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"........... :?: :?: What does that mean... :?:



Then you have the Interest for the years late...........from FAQ

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

Are you sole owner..?

Beachcomber may have the magic insight on this................. :idea:
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.

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

Postby Beachcomber » Thu Nov 30, 2017 11:38 pm

The criterion for assessing the multiplier of the valor catastral for the fiscal year of 2014 depended on whether there had been a revision since 1994. If there had been the multiplier is 1,1% and, if not, 2%.

You calculate the amount to be entered in Box 4 by multiplying the valor catastral by either 1,1% or 2% then divide by the number of days in the year multiplied by the number of days you owned the property. This figure is then divided by the number of people who own the property.

For 2014 you then calculate 24,75% of that amount and enter it in Box 22, also the same figure in Boxes 24, 28 and 31.

Using your sample valor catastral of 100.000,00 and 2% as the multiplier and assuming two owners the figures for 2014 would be as follows:

100.000,00 x 2% = 2.000,00 ÷ 365 x 138 = 756,16 ÷ 2 = 378,08 (The amount to be entered in Box 4) x 24,75% = 93,58 (The amount to be entered in Box 22)

Since 2015 the multiplier has depended on whether the valor catastral had been subject of a revision (not merely an increase) within the past ten years. The tax rate (Box 21) for 2015 was 19,5% and for 2016 it is 19%.

Forget about the fines and surcharges for late payment for now. I have only included these in the FAQ as a guide. I have now edited the FAQ to make this clearer. You will be notified of these at a later date (if at all). Application of fines and surcharges is a bit hit and miss and you may escape them altogether if you are voluntarily paying the backlog. No guarantees on this but it is possible so do not try to add them to the tax total at this stage.

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

Postby Marly » Fri Dec 01, 2017 7:35 pm

You are so amazing! Thank you, I do as you suggested.

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

Postby pengwynne » Tue Dec 12, 2017 2:37 pm

Hi!
Have the new tax rates for 2017,(Modelo 210 to be submitted in 2018)been published on the AEAT website, as I cannot find out this information. I need to electronically submit my tax returns for 2017 before my certificates expire on 10th January 2018 for the 2nd time, meaning I need to re-apply for my certificates at my local Town Hall. Any help would be appreciated.

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

Postby Beachcomber » Tue Dec 12, 2017 3:19 pm

The information from AEAT, when the rates were last published, stated that the tax rate of 19% would continue for 2017 unless a new rate was published, which it hasn't. If there were to be a change of rate for 2017 you would get an error message because the tax rate is checked against the fiscal year by the program.

You need to check with your town hall to find out when the valores catastrales were last subject to an official revision (as opposed to a simple increase). Box 4 will be 1,1% of the valor catastral if it has been revised during the past ten years and 2% otherwise.

I don't want to go into the procedure for renewing a certificate here. As you are renewing for the second time it will be treated as a new application. Try following the FAQ here. If you run into difficulty ask again in a new thread.


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