NEW - Non Resident tax declaration /payment

[chrissiehope]

It's two separate (but neighbouring) plots, but only one building - when you say properties do you mean one individual catastral ref no, with or without a building ?

As far as I can see, we haven't paid IBI on either, but on someone else's ref no ! Strangely enough, some friends of ours who come under the same town hall have had a similar problem - only theirs was worse because their escritura had the wrong details too

The house has been there in the olive grove for about 70 years, but wasn't registered until we bought it (only the land). The local Town Hall knows it's there, has had it on their books since the year dot, and happily approved our paperwork

Looks like we might have to cough up a bit more than I'd thought, unless the powers that be are having a good day

Thanks for checking the calcs - I'm sending you a virtual hug for your help

[Beachcomber]

Technically the tax office rules are that you must submit a separate return for each property that has separate referencia catastral. However, if the other one isn't yet registered in your name in Catastro they won't know!

I think I would just stick to the one with the property on it for now. They are very unlikely to chase you up for the other one. Do both of them next year when you will hopefully have it all sorted out.

[chrissiehope]

Thanks for this Beach, but they are both registered in our name at the Catastro - it's the Town Hall that seems to have it wrong, tho God knows how

We'll see what happens when we get to Spain - I'll try & remember to let you know !

[julian]

are you in a rural area?in which case one might be the reference for the land, and the other for the house and small bit of land the house in on.i hope that makes some sense to you..sounds a bit confusing !

[chrissiehope]

Yes, we're just outside a small village / hamlet, in an olive grove

We have two catastral certs - one is the plot with the house and olive trees on, and the other is the plot with just olive trees on. The original owner had three plots, but kept one back when selling. The land was registered, but the house never was until we were buying it, and then the original owner had to get it registered before our lawyer would let us complete. Then we reformed the buildng (which had been a home many years ago but was now being used to store equipment etc), and had a new escritura done, together with a licence of first occupation. This involved being added to the catastral register at the Town Hall (a man comes from Malaga once a week to do this sort of thing). We can access all the usual stuff at the OVC and can see that the ref nos on our certs are the right ones.

So as far as the Town Hall was concerned, it should have been 'simples' but obviously it wasn't. We even got our friend to ask the Town Hall if we should be paying anything, but their reply was " no - you're in the countryside", which we didn't think was right, so we said "could we have that in writing ?" It was when we pursued the matter that the whole business of the new escritura came up.

The only reason we found out about the IBI was when we looked at the BOP Malaga site (after seeing a thread on here), and to our horror found hubby's name & NIE number listed We got our friend to find out what it was all about; she said it was an outstanding IBI payment so we paid it, and set up direct debits for future payments (which I must remember to cancel if it's the wrong place !). Glanced at the receipt when we got it, saw the name of our little 'district' and thought no more about it - until now

Sorry to waffle on (and slightly off topic ) but I wanted to try and make the situation clear

[Martin Page]

Since I, and possibly countless others, have found this thread so usefull might it be an idea for the moderators or editors to precies it down and post it as a sticky thread like that have in the DIY section.

I know once you have got your modulo 210 sorted then its a piece of cake - but there are so many newbies every year it would be a shame to loose this nearly definitive information

[Beachcomber]

If you have two individual referencias catestrales and two separate values do a tax return for each of them. The amounts seem to be very little and it will keep the tax office happy.

If one of them eventually gets changed just make subsequent declarations giving the new referencia.

[David Stuart]

Hi. I'm new to this forum and have been so pleased to read this thread. I've been completing the 214's for a couple of years and am now preparing the 210's. We completed on our new build house in January 2006 and I have been calculating the renta at 2%. Is this correct or should it be the 1.1% rate?

[Beachcomber]

If your valor catastral has been revised since 1994 you use 1,1%. If not you apply 2%. You can check here:

http://www.juntadeandalucia.es/economia ... -12-08.pdf

or let us know the municipality in which you live and I, or someone else, will check for you.

Don't forget that this only gives you the base figure. Once you have carried out this calculation your actual tax is 24% of the result.

[David Stuart]

Our property was a new build finished in January 2006. We are in the municipio of Orihuela, provincia Alicante. Thanks for your help.

[David Stuart]

Also forgot to mention that some months ago Orihuela changed everyone's address in Orihuela Costa. We have had to notify all utilities, SUMA,banks, insurance co's etc. Presume we need to notify Agencia Tributaria. How do we find out the address in our area please?

[Beachcomber]

The address you want is:

Administración Orihuela

Código de la Administración: 03099
Calle Obispo Rocamora, 57.
03300 Orihuela
Teléfono: 96 530 59 40
Fax: 96 674 10 11

The link I gave for revision of valores catastrales is for Andalucía. I don't have a link for the same information in respect of the Valencia autonomous region but according to the helpfile that comes with the AEAT form for residents Orihuela is on the list of municipalities that has been revised since 1994 so you use 1,1% as the multiplier.

[David Stuart]

Many many thanks for your speedy reply and help.

[bobdun]

Hi just thought I would post an update from my experience having followed Beachcombers excellent advice.
Firstly having had the problem of the wrong Valor Catastral due to previous owner obtaning details or a different property? when we went o the hacienda last week in Velez malaga to collect the Modelo 210 forms 2 a copy each as joint owned, asked there where we could get the correct Valor Catastral we were then directed to the Patrnato De Recaudacion Provincial office which is on the other side of the road just down from the Hacienda next door to the Pharmacy (just in case anyone has a similar problem). We went in there and within minutes had a print out of full details for our property showing a Valor Catastral of 22.349,70 euros. It also showed the revision date as Ano Ult Rev 2007

We then did our calculations as described previously i.e. 1.1% of 22.349,70 = 245.8467 divide by 2
as 2 submissions = 122.93
24% of 122.93 =29.501
which we then rounded up to 30 euros we each had to pay for our tax which we completed on the form 210 as described.

Strangely on return to uor property as I completed the last form the phone rang and it was the solicitor which I thought was a bit spooky as we had only been in Spain a day (wonder if there is some sort of link from the office which printed the Catastral form for us? to the solicitor) anway he went on to explain that they could collect and submit the forms for us for a small amount a total of 240 euro. I explained that I had just collected the forms stickers etc and intended submittig the forms the next day at the local bank. He asked what my calculations were and I said around 60 euro in total, to which he then said but your calculations could be out and you could end up with a fine, I told him how I had come to this figure and he waffled on about the situation of our property etc. Upshot was I said well I have researched this tax got the forms, correct Valor Catastral and stickers and will submit the form in the morning , he then said I would need to e mail him on return to the UK to say I was dealing with this tax myself.

Next day went to the bank submitted both forms which they seemed very happy with got my receipt and copies and they put forms in envelope and said they would send off.
On return to Uk have sent said e mail to solicitor and will wait and see as far as I can see my calculations are correct as the valor catastral was revised 2007 (confirmed on the earlier link on this site) sounds like a nice little earner if you ask me for a solicitor. At the end of the day I have submitted with good intention and I'm sure if there is any under payment I will get a letter asking for the difference.
Once agian along with others I would like to pass on my thanks to Beachcomber.
Bob

[bobdun]

Sorry about typo errors on my above update, however also came back home to find daughter has bust my laptop working with half a screen at the moment. Long story down to stupidity but that's another matter still I can put my tax savings towards new computer!

[Beachcomber]

Well, I got the same bottom line as you so assuming you were given the correct information regarding the valor catastral €29,50 each was the correct amount. Well done for your perseverance!

[concorde]

Yes, welldun bobdun , it's not about the money sometimes but about DIY.

Don't know if it's a generation thing or not, but if I can have a go, I will, of course it does help to have excellent advice from some members of this forum

[toddcl]

Always paid the old 'wealth tax' via my solisitor due to a nasty experiance at the Hacienda when I tried to DIY. [Though he charged the earth]. Anyway my solisitor has not contacted me about the New non resident tax. [he's missed an oppertunity].
My question is that I know dozens of people that look at me as if i'm daft when I ask do they pay the Tax. Many have been 'non resident' property owners and developers for many years and never paid a penny. One even went and asked her lawyer after we had a heated exchange about having to pay. She said her Lawyer said 'do nothing'. I just wonder how many pay and how many dont. Do we know of anyone they have caught up with. My Spanish friends say never, never offer yourself up, always wait for them to come and find you.

[Beachcomber]

Apart from the fact that AEAT is now marrying up property ownership with the payment (or otherwise) of taxes a non-resident will not be able to reclaim any refund due from the 3% tax retention when they sell if they have not been submitting non-resident tax returns.

Tax revenue is now at an all time low so they are looking to collect every tax that is due. Anyone who gets scooped up in the net will not only have to start paying taxes but will also have to pay the backlog for the past four years with interest, fines and surcharges for late payment.

Ignore it at your peril.

[chrissiehope]

As this thread has popped up again, I thought I'd post an update

Actually. there's not a lot to report - we met with the 'man from Malaga', who seems perplexed as to why we are listed under the wrong property . He suggested various possibilities, all of which were wrong, and ended up saying he needed to see the house and various bits of paper. Our friend then pointed out that all this had already been done, which 'Malaga man' only vaguely remembered, so he wants to do it all again ! Only problem is that they are currently updating a 'new' development (only built 6 years ago ), so he is very busy at the moment.......

....and now it's August. of course, so heaven only knows when this will get sorted

In the meantime, without a correct valor catastral, we can't work out our Renta - our friend asked for a letter from the Town Hall saying that there was a problem and this was the reason for the delay, but I'm not holding my breath

Not back in Spain now til October so unless our friend can find a rocket and an appropriate backside, I can't see how we can avoid penalties once this is all cleared up