Comments and queries re FAQ for Non-resident income tax

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

Postby anyroads » Tue Feb 14, 2023 11:18 am

Thanks Enrique..

Guess I will have to pay it again "this year"

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

Postby slapdash » Sun Feb 19, 2023 4:07 pm

Re: Comments and queries re FAQ for Non-resident income tax
Quote Page 93

Postby Enrique » Wed Jan 18, 2023 6:50 pm
Hi slapdash,
Thank for your very detailed Post...........

"So I haven’t made the payment yet, I was looking for confirmation about point 11" ..........only by giving AEAT a phone.

"For 2023 there now appears to be no payee info! "..........so move on and click pay


Like any software procedure if you input wrong info or leave wanted info out the program will get back to with an error code or statement.

I had a run though as far as I could with out committing . so go for it, worst case the receiving Bank will reject payment and return it to your account.

Let us know how you get on.............thank you.
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.
Re: Making a payment from a Foreign Bank for your Modelo210 return after the 2022 Changes which now apparently don't require any data in the PAYEE FIELD.

Hi Enrique,
Sorry for the delay in replying, I was waiting for confirmation.

I submitted my Modelo 210 payment for Accrual Year 2022 on 25 January 2023.
I used Número de justificante concatenated with – AEATin the payee field even though the Modelo 210 Form no longer seems to require PAYEE FIeld data for payments from a Foreign Bank, which I advocated in my post in the middle of page 93.
This is the same as the format from previous years eg format - "12345678911235-AEAT"

The payment wasn't rejected by my sending bank, I did not get the payment sent back either. Its just taken a little time for the payment to be registered on the AEAT system.
I checked again today using the following link (only possible because I have a digital certificate) as per my instructions on page 85.
https://www1.agenciatributaria.gob.es/w ... ERCICIO=0
and the payment is now registered, 25 days after being submitted.

So success, you can carry on using Número de justificante concatenated with – AEAT in the Payee Field to satisfy the bank sending the payment, and the AEAT receiving bank either handles it or ignores it.

Hope that helps
Slapdash

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

Postby slapdash » Sun Feb 19, 2023 6:14 pm

Postby alankeith » Wed Dec 28, 2022 11:15 am
I am paying my non-resident tax (Form 210) via a bank transfer from a UK bank account but I wasn't sure what account name should be used for the Spanish Tax Agency (maybe it's AEAT?)

Account Name: ?
IBAN: ES7000491892642113304984
SWIFT: BSCHESMM

I know my Payment Identifier which I believe needs to be entered into the Reference field for the transfer (from my generated tax return form).

Thanks in anticipation,
Alan
Hi Alan
If you look at my posts between yours on page 93 and this one it explains the changes made for 2022 for paying from a Foreign Bank.

When you have generated you Modelo 210 PDF file, If you look at page 3 you will notice the following:
The new IBAN and SWIFT codes, which you reference in your post above, these are correct
Underneath those you have:
'The“Item” field, the following PAYMENT IDENTIFIER:' or 'En el campo “Concepto” el siguiente IDENTIFICADOR DE PAGO' (in the Spanish version of the form). this refers to what you should enter into the REFERENCE Field in a UK Banking payment. This used to be a concatenated string of 19 characters, but now only your 9 character NIE/NIF number is required (don't include any hyphen).

The other field that you would normally complete if paying from the UK is the PAYEE Field. This was previously mentioned in the generated 210 form prior to 2022 but is no longer mentioned (as far as I can see). In the UK a Payee field is mandatory. So you need to put in something for your UK bank. In previous years, prior to 2022, you had to enter the "Número de justificante" or "Receipt Number", what you may call the "Payment Identifier" which is found on the top right of every page of the generated 210 PDF, except page 2, and is 13 digits long. Previously the PAYEE field had to be formatted as "Número de justificante" conacatenated with "-AEAT" eg "1234567890123-AEAT". This format still works. The field itself may now be ignored by AEAT, but it does satisfy your UK bank, and I have just confirmed my payments went through using this format.

Hope that helps.

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

Postby Enrique » Sun Feb 19, 2023 7:22 pm

Hi slapdash,
Thanks for taking time to post your update
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Re: Comments and queries re FAQ for Non-resident income tax

Postby beowulf » Sat Apr 01, 2023 1:42 pm

From: https://sede.agenciatributaria.gob.es/S ... entes.html
---
Filing period:depends on the result of the self-assessment:

With positive result:within the first twenty calendar days of the months of April, July, October and January in relation to the income whose accrual date falls within the previous calendar quarter.

Direct billing of the tax payment:in the case of online filing, payment can be direct-billed between the 1st and 15th days of the months of April, July, October and January.

With result nil:from 1 to 20 January of the year following the accrual year for the declared income.

With refund result:as of 1 February of the year following the accrual of the income declared and within four years from the end of the period for filing the return and deposit of the withholding.The deadline for filing the self-assessment will be understood to conclude on the date it is filed.
---

I have a negative result from renting my apartment this quarter Q1 2023. Do I interpret the above correctly that I do not have to file a tax return for this quarter? And that the loss from this quarter will spill over to the next quarter (which probably will have a positive result, including the loss from the first quarter)?

Thanks.

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

Postby ashtondav » Sun Jun 11, 2023 12:34 pm

Thanks for the post above providing a link to the form. However I cannot for the life of me navigate to the form using the aeat website. IE before I found the link

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

Postby Yogibear » Mon Aug 14, 2023 12:51 pm

I am looking at doing my NRT 210 form for 2022.
Is it the same as the previous year? I took 2% of the cadastral value and then a multiple of 24%. Could a CV have been revised in the last year and revert back to 1,1%?
I will not be going to Spain by the end of the year and do not have an electronic signature therefore I complete the 210 form and send the funds to a friend who will go to the bank and make payment. Is this still the same as in previous years? Can payment be made at any bank?
Can someone give me a link to the 210 form.

Any help much appreciated

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

Postby Enrique » Mon Aug 14, 2023 1:33 pm

Hi,
I'm out dog walking,/running
I'll send you link later.
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Enrique
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Enrique » Mon Aug 14, 2023 2:29 pm

Hi yogibear.
Back on your case............

check if any revision for your municipality............

http://www.catastro.meh.es/esp/ponencia_valores.asp

Form 210 link..................

Form 210 without Digital Signature to pay at bank or pay from foreign Bank account

https://www2.agenciatributaria.gob.es/w ... /index.zul
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Yogibear » Wed Aug 16, 2023 11:20 am

Hi Enrique,

Thanks for your prompt reply.
I am struggling with the checking for any revision for the municipality. I think I am putting the data in correctly but it comes up with ' there is no data for your selection' ! No doubt I am doing something wrong. My property is in Estepona in the province of Malaga.

The Form 210 looks familiar, you state the form is without Digital Signature to pay at bank or pay from foreign Bank account.Are you saying that this can be paid through the bank or has it to be the cash?

Once again thanks for all your help

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

Postby Enrique » Wed Aug 16, 2023 2:52 pm

Hi Yogibear,
"without Digital Signature to pay at bank or pay from foreign Bank account"

My understanding from your Post that you fill in the Form 210 and post it along with cash so your chum who then can pay it into a Banlk in Spain.

I'll run through the form later to day and I'm sure I will find this option the pay cash into a Bank.
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Enrique » Wed Aug 16, 2023 3:48 pm

Hi Yogibear,

Hope the following will help you............... :D

Revision date was over 10 years ago........... so 2% applies......partioal revisions don't count



Estapona.PNG

Once your Form 210 is filled in with no errors you move on the Payment method ........as you can see below you have two Options to pay cash or use a Foreign Bank account. You will Deposit
Attachments
Yogibear.PNG
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Yogibear » Mon Aug 21, 2023 11:39 am

Hi Enrique,

Many thanks for confirming the revision date and the %.

Just to confirm, I do not have a digital signature and pre Covid I completed the 210 form, printed it off and paid it at my Spanish bank. Post Covid, and not being in Spain, I got a friend in Spain to pay it by transferring the necessary funds to them. My friend is now no longer in Spain and last year I had somebody else making the payment on my behalf, this transaction incurred quite a significant fee (not that far short of getting my solicitor in Spain doing the entire return)!
I am just trying to confirm the most cost effective option open to me.
Looking at the 210 form on the payment section there is a box for cash (the option I have used in the past), another box for collaborating organisation account debit, am I right in thinking you can only use this option if you have a digital signature?
Below this there is an option to pay through a financial institution based abroad, can this be used by me using my UK bank account, and if so how do you do it?

I know I have the option of getting it all sorted professionally both in Spain and in the UK but the costs incurred are significant!

Many thanks for all your help

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

Postby Enrique » Mon Aug 21, 2023 1:13 pm

Hi Yogibear,

"I had somebody else making the payment on my behalf, this transaction incurred quite a significant fee (not that far short of getting my solicitor in Spain doing the entire return)!" ................ I trust you found out why this method cost you so much.

Posting the form to a Friend in Spain and doing a Bank transfer from a Spanish Bank to your friend will cost circa 4€ They then take the Form and Cash to a Participating Bank.

There is a load of info Members have Posted in the Thread "Comment and Queries re FAQ for Non-resident income tax"
Use the ' Search ' and some Keywords........... "form 210 to complete ".......you can pin it to "Search for author: " slapdash has Posted some info that may be of use for you.

Just do it !............... "The digital signature is something that has been on the agenda, not sure when next in Spain, thanks for the info re the consulates"................... from your Post October 18 2021 6:07pm !! ........... :( :(
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Re: Comments and queries re FAQ for Non-resident income tax

Postby Yogibear » Wed Aug 23, 2023 9:06 am

Hi Enrique,

Thanks again. Found out I have a relative going to Spain next week, so can get it all sorted via cash at the bank.
One last question,I have completed the 210 form and it states there are no errors, do I click the vlidate tax record and then select deposit/return? Then finally is it generate preliminary tax return?

Kind regards

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

Postby Enrique » Wed Aug 23, 2023 9:50 am

Hi Yogibear,

Press Export to save your Data for next Year..... it will save the file to your Default Download location on your disk.

then

Select Deposit/Return .................... then Deposit
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Re: Comments and queries re FAQ for Non-resident income tax

Postby JohnnyMac » Thu Aug 31, 2023 12:11 pm

Hello
I wondered if someone may be able to advise me about a query I have regarding my non-resident tax return. Sorry if this is already covered somewhere in this thread - it's a very long thread! - but it's whether I should be using 1.1% or 2% in the tax calculation.
I bought my apartment in 2006. For the first couple of years I paid a gestor to submit the return, but since then I've completed it myself. The calculation the gestor used was 1.1%, so that's what I've continued doing. I'm now concerned that I may have underpaid tax, as I've seen that there are circumstances where 2% should be used, depending on whether the valor catastral in your province/municipalty has been revised.
I'm in the Vera municipality in Almeria. If anyone could please point me in the direction of how to find out whether there has been a revision in this area and, if I should have been using 2%, when it would have applied from I'd be grateful. Thanks very much.

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

Postby Enrique » Thu Aug 31, 2023 12:58 pm

Hi Jonnymac,
I posted a link to check 1% or 2 % on 14 August,
Partial revisions don't count. 10 year rule applies.
If u need any more detailed info I'll be in the office later.

Update:: Vera last Revision 2009 so you're on 2%
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Re: Comments and queries re FAQ for Non-resident income tax

Postby JohnnyMac » Thu Aug 31, 2023 3:44 pm

Hello Enrique
Thank you for your quick reply.

I was afraid of that! So should I have used the 2% calculation since 2009?

Thanks

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

Postby Enrique » Thu Aug 31, 2023 3:56 pm

Hi JohnnyMac,

Don't worry about it if they want the difference they will ontact you........a lot of Members are in the same boat and none have reported having to pay the difference.


Sleep easy............ :D
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