Tax form 210

[ashtondav]

Help!

I completed (thanks to help here) my tax forms 210 for my wife and I for our apartment and our garage (bought seperately and not part of the apartment complex).

Someone has now quoted "Living and working in Spain" which apparently says if you have bought another apartment or such-like separate from the first you HAVE TO use the services of an official to complete and submit the forms. In othe words one apartment you can fill in the 210, two apartments or an apartment and a seperate garage, use an official.

Is this correct? The bank made no comment when I paid my dues a couple of weks ago. Please quote the official dictat if poss.

Thanks...

[Beachcomber]

No, this is rubbish. Just someone trying to drum up business.

What you are supposed to have if you are a non-resident with more than one property is a 'fiscal representative' but this does not have to be a lawyer or any other so-called professional person and it does not mean that you are not allowed to complete the declarations on your own behalf. The representative can be a friend or neighbour as long as they are resident. They solely serve the purpose of being a contact point between you and the tax office. They have no responsibility for the payment, or otherwise, of your taxes except in certain circumstances none of which refers to a property owner with more than one property.

However, this is not even mentioned in the Q&A section of the AEAT web site:

http://www.aeat.es/wps/portal/DetalleCo ... nu=0&img=0

The requirement for all non-residents to appoint a fiscal representative was initially established in a law of 1991 but was subsequently discontinued. However, if you do not receive mail or you rarely visit your property it may be advisable to appoint a friend or neighbour as a fiscal representative even if you only have one property which you are perfectly at liberty to do

More information from AEAT in English in respect of non-residents (including definition of a 'permanent establishment') can be found here:

http://www.aeat.es/Lenguas%20Extranjera ... de_eng.pdf

[teralin]

Beachcomber, do I still have until the end of the year to submit my 210 and pay my renta. I have only one property in Spain.

Thanks

[Beachcomber]

Yes, you have until 31st December 2010 to declare for 2009.

[teralin]

Thanks a lot.

[chrissiehope]

Just a silly point - if I do the renta forms online in UK, and take them out to Spain for payment when we go in a couple of weeks, will the 'time lag' cause any problems ?

[Beachcomber]

No, each form generates a unique reference number but as long as you pay the tax for last year before the 31st December this year that will be fine.

Just a note that the IT systems of some banks will flag late submission of the forms. That is because these forms were previously used only by the owners of more than one property who had to submit their declaration prior to 30th June each year which they still have to do.

Single property owning non-residents definitely have the whole of the year in which to submit their returns and even if the bank's IT system flags late submission the forms will still be accepted and no surcharge will be imposed.

[chrissiehope]

Thanks Beach

[Baza54]

Very interesting reading thanks may be you can advise us as well.

My wife and I submitted our first 210 form and paid our dues at the bank 2008 payment last December 2009. After obtaining the stick on labels (that was fun) from the tax office in Marbella

Firstly we have received no notice of acceptance or corospondance from the tax office to say they have received it but the money has been paid are you meant to receive a receipt from the tax department.

Also I have been told that we are also liable for the last five years (owned the property since 2001) is this correct and do we complete the forms as necessary and pay at the bank.

We have this years for 2009 ready and are paying when we go out next week.

Thanks for any help

Baza & Ann

[Julie]

I have never recieved a reciept for mine, but you get back a stamped copy of one of the copies when you pay the money into the bank, as for back payment, I guess you would pay it, well I would, but thats me !

[Beachcomber]

You will not receive any acknowledgement from the tax office. As Julie says, you get receipted copies from the bank which are valid as receipts for payment. Make sure that you get the blue forms back and that they have a row of figures generated by the bank's IT system somewhere close to the bottom of each form or that they at have at least been rubber stamped by the bank showing the date of payment. The payment is actually electronically registered with AEAT at the moment you make the payment.

As far as back payment of unpaid taxes is concerned, it may be best to forget about this unless AEAT actually chases you for them the only exception being if you are intending to sell the property in the near future and there is a likelihood that you may be able to reclaim some or all of the 3% retention. AEAT will not refund any of the retention unless non-resident taxes are paid up to date. Even if you make the back payments voluntarily you will be subsequently fined for late payment.

Taxes for 2005, 2006 and 2007 would have to include wealth tax, which was not suspended until the 1st January 2008, and be declared on form 214 rather than 210 assuming you only own one property.

[chrissiehope]

I've just tried to fill in form 210 online, but it's in .pdf format, and won't let me enter any info

Short of printing it out blank & filling all 7 pages in by hand (which I did last year, and it's soooo tedious !) any suggestions ?

[Beachcomber]

Click on 'Rellenar formulario' just above the bar code on the first page.

[chrissiehope]

duh - why didn'r I see that ?

Thanks again, Beach

[Enrique]

Hi,
Many thanks Beachcomber for the detailed info in............

viewtopic.php?f=22&t=18896&hilit=form+210

Decided it was time to do my own this year as the "fees" to get it done are way ahead of the "Tax"

The only thing I can add ............use Adobe to process the Form 210 as Foxit can't handle the form's barcode......as no one has mentioned this I guess you're all friends of Adobe

[Beryl1914]

I have just been charged 120 euros to fill mine in and the tax was only 145

[Enrique]

Hi Beryl1914,
With the info Beach has posted it's really straight forward.
Did you not get a copy from the Guy who filled it in .
Get on-line and order up some "labels"

My Guy wanted to charge 160€.........

[El Cid]

My Guy wanted to charge 160€.........

If I run out of money I know just what sort of business I will set up!!

Sid

[boblocksmith]

I was planning to complete my 210 online - no major issue - but collect the labels from the local tax office when I returned to Spain in Dec. unfortunately due to unforseen circumstances I will be unable to return until Feb - so I will miss the Dec deadline. It is not a full year since my property was purchased so is it wise to now wait until next year (say Dec) and just complete the first one then even if I add on the extra tax due for 9 months of this year? Or should I fill in and send in the 210 in Feb when I return - but then will the bank be able to pay it OK and what about any fine for late payment? Any advice would be appreciated.

[Beachcomber]

Which year did you purchase your property?

The declarations being made now, with 31st December as the deadline, are for 2009. If you did not purchase your property until this year you do not need to make a declaration until next year anyway.

If you purchased in 2009 I would be inclined to suggest that you start from next year for this year. If you wish to declare for 2009 do so on separate forms pro rata to the number of days you owned the property. You may well be fined for late payment but this will not happen for several months or even years. The bank will probably accept the late payment without comment.