Comments and queries re FAQ for Non-resident income tax

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

Postby Norm de Plume » Fri Apr 25, 2014 1:58 pm

I have complained to the Defensor del Pueblo about the farce of the 210 system on line. The AEAT have responded with blatant untruths, claiming there was nothing wrong with the system. Might I ask everybody who has had difficulties with the system to email the Defensor at [email protected] quoting Expediente 12280621 and marking it FAO Soledad Berrecil.

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

Postby Enrique » Fri Apr 25, 2014 2:09 pm

Hi Norm de Plume,
What are the current problems........... :?:

I would agree it was challenging in the past but had thought these were behind us now.
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 Norm de Plume » Fri Apr 25, 2014 2:56 pm

My post refers to past problems. It would be nice to have an acknowledgement and apology for all the trouble and expense they have caused us, although I suspect this is alien to the mindset of the Spanish jobsworths. I spent 2 days of my life trying to sort out the problems they had created.
They seem to think that I am the only one to suffer these problems! In England we would have been entitled to some compensation for a farce like this. It was shear incompetence which they are now denying ever existed.

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

Postby David Stuart » Wed Jul 02, 2014 11:27 am

I am about to start completing the 210's for the year to 31/1/13 ready to pay on my next trip to Spain. Could you please confirm that the tax rate is still 24.75% ? Also, last year I downloaded Java version 7 update 21. Which update should I use this year? TIA

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

Postby Beachcomber » Wed Jul 02, 2014 12:52 pm

Yes, the tax rate is the same, 24,75% or 0,2475. The form works well with the latest version of Java which is currently Version 8 Update 5.

It will work with the old version but you should update to the latest version for security reasons.

I am sure it is a typo in your post but the end of the tax year is 31/12/2013.

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

Postby David Stuart » Wed Jul 02, 2014 1:44 pm

Many thanks once again Beachcomber. Yes, a senior moment re date. My Java was updated to latest version and forms completed and printed ready for trip to Spain.

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

Postby Enrique » Wed Jul 02, 2014 2:24 pm

Hi Beachcomber,
I'm currently only seeing Java 7 ver 60...........for Windows 7 SP1

You got a new source......... :?: or is it Windows 8 ........ :idea:
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.

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

Postby pengwynne » Sun Jul 13, 2014 1:10 pm

A quote from the "Panorama" Spanish lawyers website:
"The 24.75% rate applicable to the income obtained through real estate (Income Tax on Property) is maintained. It is important to remember that this rate is applicable to the properties, whether rented or not. In case they are not rented, the presumed income used as base to calculate the tax imposed for such properties in Marbella is 1.1% of the cadastral value of the property. As a transitional measure, the applicable rate to such presumed income until 31st December 2014 is set at 24.75%".

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

Postby Beachcomber » Sun Jul 13, 2014 2:33 pm

pengwynne:

Yes, I think that's what we have said.

In fact, on the Panorama web site that I looked at it says,

Non-Residents (IRNR)

NON-RESIDENTS must also pay Income Tax (IRNR) on income received through the ownership of property in Spain. There are two forms of taxation applicable depending on the source:

a) Income gained on property rentals: 24.75% on returns.
b) Derived benefit on own use of property: 24.75% of 1,1% of the rateable value of the property (if the rateable value has been revised after 01.01.1994, otherwise, the applicable rates will be: 24.75% of 2% of the rateable value of the property)


Again, pretty much what has already been said on andalucia.com


Enrique:

Sorry, I didn't see your post until now.

I have Windows 7 and version 8 update 5 is the latest Java (16th April 2014):

http://www.oracle.com/technetwork/java/ ... 33155.html

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

Postby pengwynne » Mon Jul 14, 2014 9:55 am

Hi! Beachcomber
It is the date I was highlighting. As you know, the increase to 24.75% was originally for 2 years but remains for the 2014 tax year.

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

Postby Beachcomber » Mon Jul 14, 2014 10:56 am

Yes, I see what you mean but I couldn't find your quote on their web site. I will have another look.

Just checked AEAT site and it confirms that the rate will be 24,75% for 2014:

AEAT - Non resident info

Thanks for pointing this out.

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

Postby Enrique » Fri Aug 08, 2014 6:52 am

Good morning,
Just looking at the Non-Resident Form 210................Failed to load in any of my Browsers... :shock:

To get it to load...............
Clean install of Firefox 31.0 ....no add-ons.... no imports.
Follow all the instructions on the AEAT site for "Failed" to load, including running their "Config" file

It may just be my system but if you have problems the above will work.

Having done the above it now works in Palemoon 24.7.1 without doing anything to this Browser.

The above run on a Windows 7 SP1 32 bit system.
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 » Fri Aug 08, 2014 7:53 am

Opens for me in all browsers on Windows 7 with no problems.

My only difficulty is that I use a Pale Moon add-on called Do No Track Me and the form will not work with version 3.

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

Postby rogercoleman » Wed Sep 03, 2014 1:28 pm

I have been completing the "Non-resident" tax return myself online (Modelo 210) for the last couple of years and paying in the bank with the printed pdf versions with no problems.

I have a few questions though that somebody might be able to answer;

1. If paying tax on rent, are you required to make a submission every quarter (Modelo 210) as the English instructions might suggest annually, depending how you interpret them? See extract from instructions; "b) Income from real estate located in Spain: The tax return must be filed within the calendar year following the date of accrual (31 December of each year)"

2. Should you complete separate a Modelo 210 form(s) in December (annual) for the "Non-resident" tax (as distinct from any rental tax) as it would otherwise be lost if it's included with rental tax?

3. Does you get a credit for "Non-resident" tax for the weeks you pay actual "rental" tax?

4. How do you go about paying rental tax that might be due from previous years ?

Any assistance would be much appreciated.
Roger

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

Postby Beachcomber » Wed Sep 03, 2014 2:06 pm

If you are paying tax on actual rental income you must submit the declaration every three months. The reference to paying annually is only applicable to imputed tax when you do not rent out. Unfortunately the English translation of the instructions leaves a lot to be desired.

Item b. in Spanish states

Rentas imputadas de los bienes inmuebles situados en territorio español:el plazo de presentación e ingreso será el año natural siguiente a la fecha de devengo (31 de diciembre de cada año). En caso de presentación telemática por internet se podrá domiciliar el pago del importe a ingresar desde el
día 1 de enero al 23 de diciembre


You can see that it refers quite clearly to 'rentas imputadas' something which is not reflected in the English instructions.

If you make three monthly declarations but the property is not rented out for the whole year you must submit a return for imputed income tax pro rata to the number of days for which the property was not rented out.

You do not get a credit for the days you paid actual rental tax. You just submit the imputed tax return prorata as stated above.

To pay imputed tax for previous years you just submit the tax retun in the normal way but make sure you enter the dates for the years in question. For any years prior to 2011 you must use the old form.

Bear in mind that you may subsequently receive fines and surcharges for late payment for the previous years. To be completey current with the payment of these taxes you need to submit them for 2009 onwards. (2010 after the 31st December this year.)

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

Postby rogercoleman » Wed Sep 03, 2014 2:35 pm

Many thanks for that useful information and prompt reply.
Regards, Roger

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

Postby rogercoleman » Wed Sep 03, 2014 7:48 pm

1. When paying actual rental tax for previous years do you still have to fill a Modelo 210 for each quarter of each back year ?

2. Is it a case that Modelo 210 quarter returns always refer to actual rental income whereas an "annual" return refers to "imputed" or Non-resident tax for non-rented periods ?

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

Postby Beachcomber » Wed Sep 03, 2014 8:05 pm

Your second point first - yes, basically correct.

Regarding your first point, unless you have had some kind of problem at sometime during the previous years or you have had an inspection from the tax office I would be inclined just to submit returns for imputed tax for the years back to 2009.

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

Postby rogercoleman » Thu Sep 04, 2014 12:05 pm

Once you complete the formulae page of Modelo 210 and generate the pdf version is the formulae version "registered" with AEAT ? In other words if you realise you made a mistake can you just start again and print off another pdf version or are you stuck with the original one ?
Thanks again, Roger

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

Postby Enrique » Thu Sep 04, 2014 12:12 pm

Just do another one with the correct input, its not registered as such, only when bank zap it on their readers.
I generated loads when we were having AEAT Browser problems a while back......... :(
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.


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