Comments and queries re FAQ for Non-resident income tax

[nevillewillmott]

Hi Chrissie

Glad you got your problem sorted. Persistence paid off

How did you pay on line? Through a UK bank or a Spanish bank?

Un saludo

[chrissiehope]

Hi Beachcomber - yes, I had thought of that, but I have copies of everything, including payment receipts. I do actually sometimes use my previous married name for professional purposes, and it is registered on my passport "Also known as...", as well as having bank accounts & credit cards in both names in UK

By the way, I forgot to say

A BIG THANK YOU TO BOTH YOU & ENRIQUE

Neville - I paid using my Spanish bank account (Unicaja) - there is a section for paying various 'official' bills, such as IBI & Renta etc, tho with my bank it isn't the Renta but another section that you use (Renta to them seems to be only personal income tax using form 100). If you bank with them, I can give you more detail...

[nevillewillmott]

Thanks for info'

I use Banco Sabadell. I intend to go to the branch in Almunecar next monday. I will ask if they offer this service

[ericsbcn]

Hi all. I haven't filled out a Form 210 yet, but I will need to soon. I'm trying to understand the differences in filling it out for rental income vs. imputed income. I've searched through this and other threads on this forum, read the FAQ, read the 210 instructions, and also done some Google searching. The following is a summary of my understanding. Please let me know if I have it right. And I apologize if this is summarized already somewhere else.

For rental income:
type 01
file quarterly - first 20 days after the end of the quarter
use Grouping
accrual date blank


For imputed income:
type 02
file annually - before Dec. 31 of the next year
use "valor catastral" (from IBI)
prorate the amount for period of the year when not rented
period OA
no Grouping
accrual date 3112xxxx

Thanks!

[Beachcomber]

That looks about right but don't forget to apply the percentage (1,1% or 2%) to the valor catastral before you enter the figure in Box 04.

[DesWalker]

Hi Beachcomber (and everyone else),

I bought a small holiday home in the Canaries on 3 December 2013. It is not rented out and I am not a Spanish Resident but annoyingly I have to pay a small amount of Income Tax before 31 December 2014. Not wanting to pay a third party to do the work for such a trivial sum I found this page for which I am very grateful.

By my calculation my annual liability based on my €30,000 Cadastral Value apartment = 24.75% x 1.1% x €30,000 = €81.68 which is €0.22 per day of ownership during 2013. Seeing as I owned the property from 3 December 2013 then I must pay 28 days of ownership for the year which equals €6.16. That's it !!

All I want to do is fill out the form, print it off and call in at my bank when I am over there next week to pay this €6.16 in cash. I somehow doubt it will turn out to be as straightforward as that but I hope so

First problem I am using IE 11 and I can't get the link to the English version of the form to download. Do you know if there is an issue with the link or do I have a problem at my end ? I was seeing the form a few months ago when I first found this site but not today.

Secondly, is there anything wrong in my understanding of how the calculations and procedure works ? It all ought to be very simple, right ?

Very many thanks for any replies,

Des

[Beachcomber]

The amount of the valor catastral of €30.000 x 1,1% to be entered in box 4 has to be divided by 365 and multiplied by 28. This will give you the taxable base for the calculation of the tax payable for those 28 days. I estimate the tax payable to be €6,27

You need to have the latest version of Java installed and activiated.

If the form still will not work you need to install the AEAT configuration program:

http://www.agenciatributaria.es/static_ ... orAEAT.exe

[Enrique]

Hi DesWalker,

IE 11 brings up the Form 210 in English from the link in the FAQ's.

Windows 7 SP1 with Java 7 upd 71.............system details........

Its the first link in the FAQ..........it takes a bit to load and you have to confirm the security Run box.

Beachcomber will confirm the calculations for you...........

I can see why you (Beachcomber) don't use IE......it so clunky..........

[Beachcomber]

I can see why you (Beachcomber) don't use IE......it so clunky..........

I have installed Linux Mint on an old PC that had become incapable of handling Windows XP. Out of interest I tried the form on it (obviously having installed Java) and it worked first time with no messing about.

[Beachcomber]

Just to confirm the entire calculation for the OP on the figure given of €30.000

Box 4 = 25,32
Box 21 = 24,75
Box 22, 24, 28 and 31 = 6,27

[DesWalker]

Many thanks to you both. For some reason I'm still struggling with my Win7 machine but I didn't have a problem at all on my Win8 machine. I need to figure that one out.

On my Win8 machine I managed to fill the form out with Beachcomber's great assistance and then managed to generate a .pdf which looks pretty close to the finished article. There are a few things I need to check with you guys and will do so in the next couple of days, but fingers crossed it hasn't been too problematic so far.

Many thanks again. A few small queries about whether I've filled the form out correctly will follow.

Des

[DesWalker]

Hi Beachcomber,

I've a few questions about the form as I want to be sure I've got it right. Most are yes or no answers so I hope they won't take up much of your time. Once I've got it the first time I won't have to bug you in later years

1. Am I right in thinking that Income Type 2 in Box 2 is specifically for the "property never rented out but we still want a small amount of your money" brigade like me and that Income Type 1 is only applicable once you actually start renting the thing out ?

2. Any particular reason why Box 3 is GBP rather than Euro ? Is it just a place holder ?

3. In Accrual am I right to leave "Grouping" unchecked ?

4. Should all name boxes be filled in as Surname followed by a space but no comma followed by first name and not the other way round ?

5. Why are the Settlement boxes 19 and 20 left unchecked ? Is this because the €1500 exemption doesn't apply to Income Type 2 ?

6. On Taxpayer's Representative I've entered my name and the address of the property just to be as complete as possible, but I've left "Representative Legal/Voluntary" unchecked because it's me ! Will this be a problem ?

7. On the actual .pdf is it correct that the Payer/Withholder/Issuer/Property purchase fields are all left blank (located between Taxpayer's Representative and Location of Property) ?

8. On the actual .pdf is it correct that Box 60 Property Register Reference on the Location of Property section is left blank or do I need to dig out my title deeds / IBI bill to figure out my Title number ?

9. What is my "anagrama" ? Is it the set of "barcodes" that I was told was wise to request from my lawyer immediately upon completion of my purchase ? I was told that these would be useful to have in my possession so made sure I got them. Is this is what you mean by "anagrama" ?

Very many thanks for helping me out like this. Once I am sure that all the above points are correct I might have one or two quick questions about what and where to write on the actual print-out but basically I think I'm there.

Des

[Beachcomber]

1- Yes.

2- I have seen some instances where the advice is to enter 'Euro' but if you are not receiving any income in Spain the source of the payment is sterling which you will have changed into Euros so the derivation of the funds used to pay the tax is sterling. (Otherwise why would the option be there?)

3- Yes.

4- Surname is first followed by Christian names. I always put a comma after the surname.

5- There are no exemptions in respect of this tax.

6- According to the instructions you should just enter the address of the property.

7- Yes. This is a multi purpose form and this section is only used when a tax retention on sale is being reclaimed.

8. You need to enter your referencia catastral which should be shown on your IBI receipt or will be obtainable from the Catastro web site.

9. Your 'anagrama' is a four letter code made up of the first three letters of your surname and a control digit. It will be shown on your self adhesive tax labels.

[Enrique]

9: Not used since the "new Form 210 " implemented.

Make sure you save your data after completing the Form........

Top BOX on Form..... Optional: Save File

Then next year you will only have to change the date if all the other info remains the same....

[Beachcomber]

You need the anagrama in the bank if your barcode will not scan and they have to enter the details manually.

[Enrique]

I've not had any that didn't scan...........always a first time.....

Best to have anagrama handy if you have them...........

[DesWalker]

Very many thanks to you both. Just a few more I promise

1. I'm still a little unsure about what this anagrama is ? I'm hoping what you guys are calling "sticky tax labels" I am calling a sheet of "barcodes" I received when I completed on the purchase of my property ? Unfortunately they are over at my place in Fuerteventura and I am here in the UK so I can't check whether they meet this "three letters of surname plus one other letter" layout. But I can't think what else it might be ?

2. I have found my Referencia Catastral on my IBI bill. It is a 20 digit string of a combination of numbers and letters. Does that sound right for the "Property Register Reference" field ?

3. What are the benefits to me getting one of these Digital Signatures (never heard of them before) ? If I simply intend to repeat this year's procedure in subsequent years (Income Type 2, pay in cash at bank) is there any point to me getting one ? Or is it only necessary when more complicated types of Income (Income Type 1 for instance) become applicable ?

4. Do people get these Digital Signatures because it allows them to file their return on line so that they can be sure that their return appears in their tax history whereas a paper return filed at the bank and paid in cash may never appear in Spanish central electronic records ?

5. Supposing I sell my property in a few years time. Might I be storing up trouble for myself by filing my return at a bank and not on line because my tax history will be more opaque as a result with less online information stored ? Or will it be sufficient to have my annual printed receipts to give to the purchaser's lawyer as proof of payment ?

Many thanks again. Nearly ready to print the thing out

Des

[Beachcomber]

Yes, the anagrama will be on the sheet of barcodes but you will not need it unless the barcode scanner in the bank fails to read the code.

Yes, the referencia catastral is generally a twenty digit mixture of numbers and letters but may be less.

You do not need to present the return by way of digital signature to ensure that the submission is recorded online. The form is transmitted to AEAT when it is generated and validated when payment is made at the bank. As long as you have the receipted copy from the bank with the computer generated validation thereon this is adequate proof of submission.

The advantage of a digital signature is that you can then access AEAT's electronic office and check your record of submissions as well as your fiscal data and apply for various certificates etc.

It can also be used to check if you have any traffic fines and it can also be used on the web sites of some town halls.

When you come to sell it is not the purchaser's lawyer who will require to see your tax returns because it is a personal tax not a debt on the property. A tax retention will be applied on the sale of the property on account of your capital gains tax which you will be able to claim back if you do not have a gain and it is AEAT who will want to ensure that you have been paying your non-resident taxes.

Just one other point, I get the impression that you are a sole owner but if you are a joint owner you will need to do separate returns for each owner as described in the FAQ.

[Enrique]

Hi DesWalker,

1: sticky tax labels .....that's the anagrama.....as said before probable not needed if it scans ok.

2: not sure we a reading the same page here..........not had to put that in.. what is the BOX Number

3 + 4: Digital Signature..can be used for tracking your Form 210 payments on the AEAT system.

Could also be used to Pay online from UK...if your Bank has this facility for paying bills.

5: Filling the form in and paying in cash at your Bank is recorded on the AEAT system. So not a problem.

Beachcomber writes it much nicer............. ...... Man of few words me..........

[DesWalker]

Huge thanks guys. Your answers have been so clear and detailed.

I think I'll keep things simple for now and steer clear of the Digital Signature.

If I can get this first year correct then as Enrique says future years will just be a matter of importing the previous year's form, changing a couple of dates, re-computing the taxable base in Box 4 and ensuring that I'm using the correct tax rate.

I am the sole owner so no issue with separate tax forms for multiple owners.

I'll print it all out and if I have any more quick questions I'll be along in the next day or so.

Thanks again,

Des