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 » Wed Jan 20, 2021 4:17 pm

It is not that the rules have changed. It is going up because fiscal residents of the United Kingdom are no longer fiscal residents of an EU member state.

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

Postby Enrique » Wed Jan 20, 2021 4:57 pm

Hi,
The place to look for info on the Non-Resident Form 210 ............form filling in.

viewtopic.php?f=42&t=39065

Beachcomber kindly keeps this one up to date.
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Re: Comments and queries re FAQ for Non-resident income tax

Postby anyroads » Wed Jan 20, 2021 10:12 pm

Beachcomber wrote: Wed Jan 20, 2021 4:17 pm It is not that the rules have changed. It is going up because fiscal residents of the United Kingdom are no longer fiscal residents of an EU member state.
So I guess some people I know with Irish passports, but resident / tax payers in the UK, would still need to pay the 24%.

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

Postby Beachcomber » Thu Jan 21, 2021 7:02 am

It depends on fiscal residency not nationality that is why foreigners (whether citizens of an EU member state or not) with fiscal residency in Spain pay the same rate of tax as Spaniards.

Therefore a citizen of an EU member state with fiscal residency in the United Kingdom will pay Spanish non-resident tax at 24% for the fiscal year of 2021 and onwards

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

Postby Alex_ » Sun Jan 24, 2021 2:25 am

Hi all,

Just wondering if anyone ever paid non-resident tax from a non-Spanish bank account? I closed my Spanish bank account last year, so now have to try it. To use this option, in the preliminary tax return form (https://www2.agenciatributaria.gob.es/w ... /index.zul) one needs to choose "Payment by transfer from abroad", input your bank account details, and then generate a PDF with preliminary tax return. In that PDF there are instructions to transfer the tax amount to the Bank of Spain IBAN with some specific values in the "Beneficiario" and "Concepto" fields. Once AEAT receives the payment, they promise to just link it to your self-assessment.

I'm wondering if anyone has gone this route and could confirm that they successfully link payment and the tax return? Last thing I want is to have my payment just disappear in the Bank of Spain account.. :)

Also am I correct that the above-mentioned "Concepto" bank transfer field is what is called "Payment reference" outside of Spain?

Thanks!

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

Postby Enrique » Sun Jan 24, 2021 11:43 am

Hi Alex_,
If you do a Search you may get some info useful for your situation on Payment................

viewtopic.php?f=22&t=31081&p=397543&hil ... nk#p397543

Look at slapdash's Post on this Page 72 of the Thread.

I used the following in my Search

form 210 paying from uk bank
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Alex_ » Sun Jan 24, 2021 12:48 pm

Hi Enrique,

Thanks for the pointer - it helps! OK, I'll try to follow slapdash's guidelines - I assume they worked since he didn't report any issues back..:) Will post here if I eventually succeed (i.e., if I see that AEAT linked my payment to my preliminary Form 210).

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

Postby Beachcomber » Wed Mar 03, 2021 2:53 pm

The procedure for exporting the data and generating the pre-declaration has changed slightly.

Having completed and validated the form you now click on 'Seleccionar Ingreso/Devolución' then a new panel will open. The 'Exportar' and 'Generar predeclaración' buttons will be found there. Use them as before and be sure to click on 'Exportar' first.

The FAQ has been amended accordingly.

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

Postby nevillewillmott » Wed Apr 07, 2021 9:30 pm

Hola foristas

Just completed Modelo 210 for Trimestre 1 rental income. As a UK tax resident coping with the increasingly unappealing new world outside the EU, I was aware of the tax rate hike to 24%. However, as an added bonus of Brexit, it seems I can no longer offset the 'rendimientos integros' (box 5) with 'gastos deductibles' (box 7), as I could in 2020. When I tried to enter an amount in box 7, the system would not accept it.

Has anyone else found this, or have I bungled the submission this time?

Gracias de antemano

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

Postby Beachcomber » Thu Apr 08, 2021 6:24 am

You have completed the declaration correctly. Residents of non-EU countries cannot claim these expenses. The expenses box is disabled when you enter a non-EU country as your fiscal residence.

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

Postby nevillewillmott » Fri Apr 09, 2021 6:45 pm

Thanks for that. Seems AT has got its act together pretty quickly post Brexit

Wish there was someone with your expertise to help negotiate the complexities of HMRC for a UK tax resident. They were hopeless the last time I needed their assistance.

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

Postby Alex_ » Tue Apr 13, 2021 11:15 pm

Just wondering if anyone who pays non-resident tax from a foreign bank account was able to verify that AEAT has successfully linked their payment to their Form 210? I made the payment for the year 2020 in Jan 2021 according to all thre instructions in the generated PDF (in which they promise to link the payment to my self-assessment as soon as they receive the payment), however I can't see any record of this when checking my AEAT submissions using the usual links.

Not sure if I should try to contact AEAT to confirm it, or is it the same for others with foreign bank account payments?

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

Postby Beachcomber » Wed Apr 14, 2021 7:52 am

Sometimes even declarations made from a Spanish bank account or paid in cash, do not show up on the declarant's record of submissions with a digital certificate of [email protected]

The only way to contact AEAT is by way of the helpline but I think they can only answer general queries and have no facility to access the records of individuals although they may be able to suggest what you can do to rectify this.

My own suggestion would be to keep your own records of declarations and payments made from your foreign bank account so that you can prove payment if they query the declaration at some time in the future. Remember, they can go back for five years plus the current year.

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

Postby Enrique » Wed Apr 14, 2021 10:11 am

Hi Alex_

Even from a Spain Bank account I've seen it take three months before registering on the AEAT site.
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Alex_ » Thu Apr 15, 2021 11:30 pm

Thank you, Enrique - I'll give them more time then. I doubt they became faster under the current conditions..)

And thanks a lot for the sound advice, Beachcomber - I think I'll just follow it in the end (i.e., will keep bank transfer confirmation) as I doubt I'll get far with their helpline given that I don't speak Spanish.
Last edited by Alex_ on Fri May 07, 2021 7:23 pm, edited 1 time in total.

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

Postby ericsbcn » Thu May 06, 2021 2:00 am

It looks like we need to get new digital certificates this year. We've renewed them once online already, so I believe we need to go through the process to get new brand ones now. Anyone done this lately?

I've checked this page to see what we need to do: https://www.sede.fnmt.gob.es/certificad ... o-software

My wife is Spanish and has a DNI. I am American citizen; I have a NIE. It says I need to bring my NIE document to verify my identity. All I have is the A4 paper certificate that I was given when my NIE was issued in 2014. I know the number doesn't expire, but it says the certificate is valid for 3 months. Can I just take that? Or should I go and get a new certificate?

Thanks.
Eric S.

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

Postby Beachcomber » Thu May 06, 2021 6:11 am

The statement at the bottom of NIE certificate that it is only valid for three months has been withdrawn and no longer applies. You will, however, need to complete the application form from the Ceres/FNMT web site. You
Will also need to produce your passport.

As has been stated on other occasions, you may need to disable your antivirus and VPN if you use one.

If your wife has a DNI she can use this instead of a digital certificate but she would need a DNI card reader.

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

Postby ericsbcn » Thu May 06, 2021 9:57 pm

Thanks, Beachcomer. And thanks for reminding me about the DNIe. We do have a reader, but we don't use it very often. Last time we tried, we got a message saying it had expired. So we'll need to renew that, too, next time we're in Spain this summer.


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