Comments and queries re FAQ for Non-resident income tax

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rt21
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Re: Comments and queries re FAQ for Non-resident income tax

Postby rt21 » Thu Dec 19, 2019 4:53 pm

Beachcomber wrote:Please let us know if you need any more help.

Just to let you know that I successfully raised the forms this afternoon and forwarded them to my Spanish bank by email. Within 20 minutes of sending the email the bank had processed the payments for me.

Many thanks once again for your help


Richard

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

Postby ericsbcn » Fri Jan 03, 2020 5:07 am

Beachcomber wrote:The main issue with the new form is that you cannot import data from previous years.
It looks to me like you can import data from previous years. If you choose "Presentación devengos 2011 a 2017", it opens a 210 form which has an import file button at the top. You can then choose a .210 file to import.

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

Postby Beachcomber » Fri Jan 03, 2020 7:02 am

Yes, that has always been the case but as far as I am aware you cannot import this data into a 2018 and onwards form and you cannot use a 2011 to 2017 form to make a 2018 and onwards declaration.

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

Postby ericsbcn » Fri Jan 03, 2020 3:13 pm

Oh, I see what you mean. That only works to submit the form for previous years. 2011 to 2017.

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

Postby Beachcomber » Fri Jan 03, 2020 7:39 pm

Yes, exactly. However, you can import previously saved data from the 2018 and onwards form into the following year's declaration and this should remain possible for subsequent years until or unless they decide to change it again.

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

Postby darjatrading » Sun Jan 19, 2020 8:39 pm

Dear Beachcamber / other Experts 20 01 19

I wonder in the form 210 (Non Resident Income Tax) for year 2020 " fiscal year 2019 " has any changes done for
the taxation rates with comparision to the year 2019" fiscal year 2018" which was 19% ??

Thanks in advance for your kind advices.

Best regards

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

Postby Beachcomber » Sun Jan 19, 2020 9:39 pm

It is still 19% for 2019. You need to check to see if your valor catastral has changed and whether there has been a full catastral revisión in your municipality in 2019.

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

Postby SteveMar » Sun Feb 09, 2020 7:59 pm

Does anyone know whether Brexit means non-resident income tax rises to 24% due to non-EU status in 2020?

I am asking in anticipation of Q1 tax returns at end of March 2020 (not imputed tax). I couldn't find anything online about this yet from AEAT or anywhere else.

Thanks in advance.

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

Postby Beachcomber » Sun Feb 09, 2020 9:08 pm

See here:

https://www.agenciatributaria.es/AEAT.i ... tes_.shtml

Under the paragraph 'Tipo de gravamen'.

You can change the language to English but they take no responsibility for the accuracy of the translation.

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

Postby SteveMar » Sun Feb 09, 2020 9:42 pm

Thanks Beachcomber much appreciated.

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

Postby pengwynne » Tue Feb 11, 2020 4:01 pm

Just to confirm, the increase from 19% to 24% will not start until 1st January 2021. Therefore, entering the details on Form 210 for imputed income will change in 2022 (fiscal year 2021).
Last edited by pengwynne on Tue Feb 11, 2020 8:04 pm, edited 1 time in total.

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

Postby pengwynne » Tue Feb 11, 2020 4:05 pm

"This tax includes specific provisions applicable to residents of other Member States of the European Union, provisions that will no longer be applicable to taxpayers resident in the United Kingdom after the end of the transitional period".

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

Postby Beachcomber » Wed Feb 12, 2020 7:35 am

That is certainly what it says in the link I gave but I prefer to take it a year at a time especially where tax rates are concerned. It was only three or four years ago that they changed the tax rate two thirds of the way through a fiscal yeat so who knows what may happen between now and 2022.

As I said before, the rate for this fiscal year for fiscal residents of the UK is still 19% so that will be the rate for people submitting quarterly returns this year on actual rental income as well as declarations made next year for imputed non-resident tax for the current year.

What's happens after that will be reflected in the FAQ.

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

Postby pengwynne » Wed Feb 12, 2020 4:13 pm

Beachcomber........I don't know what we would do without your input on this thread!

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

Postby zanuck » Wed Feb 19, 2020 7:30 pm

Question for Beachcomber please.

Over the years I have followed your instructions and created forms 210 and paid our imputed income tax. I now need to pay tax due for 2019.

We sold our house on 3 June 2019 and as per your instructions "During the year of purchase or sale you declare pro rata for the number of days that the property was owned. This calculation is reflected in Box 4, ie: Box 4 = valor catastral x 1,1% (or 2%) divided by 365 (366 in a leap year) multiplied by number of days owned."

I can work out the amount to go into Box 4.

My question is, how does the taxman know I'm telling the truth, as the final amount to be paid will be approximately half of a full year's imputed tax?

A subsequent question; we bought another house on 10 December 2019.
Am I right in thinking that I need to complete another 210 for the 21 days in December that we have owned the new house?

We neither owned nor rented property in Spain between 3 June and 10 December 2019.

Many thanks

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

Postby Beachcomber » Wed Feb 19, 2020 10:09 pm

Yes, you submit separate tax returns for each property pro-rata.

The declarations are effectively self-assessment. If AEAT decides to check your figures they will be able to do so via the property registry. It is unlikely that the will bother.

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

Postby zanuck » Wed Feb 19, 2020 11:48 pm

Super, thanks very much Beachcomber.

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

Postby slapdash » Thu Feb 20, 2020 7:11 pm

Hi Beechcomber
For the last 5 years I have always paid my Non Resident Income Tax in cash, in person, and submitted a paper copy of my Modelo 210 at my local Spanish bank.

Last autumn, 2019, I acquired a digital certificate, with the intension of making the payments online from my UK bank account.
I have completed this year’s Modelo 210, but I’m confused as to how to make the payment.

I have looked at both your “post 2018 links” on page 1 of this thread
Non-resident imputed income tax - Form 210 (2018 and subsequent) https://andalucia.com/forums/viewtopic.php?f=42&t=27897
eg
Link to form for 2018 and onwards
https://www2.agenciatributaria.gob.es/w ... /index.zul
and
Form 210 Non-Resident tax 2018 onwards (Payment with digital certificate)
https://www1.agenciatributaria.gob.es/w ... /index.zul
The difference in the two links being www1 and www2.

I assumed www1 would be the appropriate one for me, because of the digital certificate reference. However, there appears to be no option to pay from abroad and it looks like you can only use a Spanish Bank account or Spanish Credit Card
www2 still recognises my digital certificate when using that and offers the following payment options:
1. To Enter (for cash payments, how I have done it in the past)
2. Income by Transfer from abroad
Selecting the Income by Transfer from abroad opens up fields to enter your IBAN and SWIFT-BIC for either EU or other Countries.
However there seems to be no further instructions.

I have 2 questions:
1. Do I simply have to make a payment to the Spanish Tax Office using their IBAN ES8790000001200270002107, from my UK Euro account and they are able match off with my IBAN & Switch-BIC that I supply etc or am I missing something.
2. Does this also negate the need to submit a separate paper copy of the Modelo 210.

Thanks in advance for your help

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

Postby Enrique » Thu Feb 20, 2020 7:20 pm

Hi slapdash,
Will need Beachcomber to firm up on the payment options..............above my pay grade , I've only used a Spanish Bank to do online payment.

"2. Does this also negate the need to submit a separate paper copy of the Modelo 210."

As the Form is now on-line no need to submit a paper copy to bank.
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 slapdash » Thu Feb 20, 2020 7:31 pm

Thanks for the confrimation Enrique


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