Non-resident imputed income tax - Form 210 (2018 and subsequent)

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Non-resident imputed income tax - Form 210 (2018 and subsequent)

Postby Beachcomber » Thu Jan 03, 2019 3:22 pm

Non-resident imputed income tax declarations must be made each year by all non-resident property owners. The tax percentage was reduced to 19% in respect of declarations being made in 2017 for the fiscal year of 2016 and continues the same for declarations being made in 2018 for the fiscal year of 2017, in 2019 for the fiscal year of 2018 and in 2020 for the fiscal year of 2019. Note that imputed income tax is not payable on land that has no building on it.

This FAQ is intended to be solely for declaring imputed tax. Declaring tax on actual rental income is rather more subjective.

The form 210 has changed slightly for declarations made in 2019 for the fiscal year of 2018. Please refer to the original FAQ for making late declarations for 2017 and previous which will be made on the original form. Most of the procedure is exactly the same but I decided to submit this new FAQ rather than try to include both sets of instructions in one which could lead to confusion.

Data saved in respect declarations from 2011 to 2017 cannot be used to populate this form as it is incompatible with the program so it will have to be completed from scratch. However, the data from 2018, once saved (exported), can be imported in 2019 and following years, at least, until they change the format again.

The form for 2018 onwards is here:

Link to form for 2018 and onwards

Together with instructions in Spanish:

Instructions in Spanish

Or in English:

Instructions in English

And some information from AEAT on filling in the form:

Example in Spanish

Use this version of the form if you have a digital certificate (electronic signature) and wish to pay through your bank account:

Form 210 Non-Resident tax 2018 onwards (Payment with digital certificate)

However, for this to work the information on your bank account must correspond with that held by AEAT.

The forms may be accessed in English by selecting 'English' from the menu but bear in mind that the translations of both the form and the instructions are computer generated and may contain inconsistencies and that in any subsequent dispute with AEAT the original Spanish will prevail.

The forms should be completed according to the following headings.

'Period' select OA
'Accrual year' enter the fiscal year for which you are submitting the return. In 2019 enter 2018.
'Accrual date' enter the last day of the fiscal year for which you are declaring.
Declarations are made a year in arrears, ie taxes for 2018 must be paid before 31st December 2019 (23rd December in the case of online payment or using digital signature.)
In the case of declaring actual rental income tick 'Grouping' and leave blank 'Accrual date'

'Income obtained'
Box [02] 'Income type' select 02 (From drop down list).
Box [03] 'Currency keys' Select 826 British Pound

'Tax Payer'
Most of these headings are self-explanatory but under F/J Select F, put your NIE number in the box marked 'NIF' and in the box marked 'NIF in the country of residence' put either your UK National Insurance number or your passport number or the equivalent in your own country of residence if it is not the United Kingdom. The Country Code, in the first instance will be the country of your place of birth and in the second that of your country of residence. For the United Kingdom it will be 'GB' found alphabetically under U for United Kingdom.

'Taxpayer's representative or, where applicable, residence in Spanish territory for the purpose of notifications'
Bear in mind that you are not obliged to appoint a fiscal representative not even, according to the AEAT helpline, if you have more than one property but you do need to give an address where communications from the tax office may be received. You do not need to complete this section but it may be wise to give the address of your property in Spain as a point of contact but do not enter your name or NIE number in this section. If the mail delivery to this address is not reliable or you rarely visit it the best alternative may be to register to receive communications by email by way of a digital certificate (electronic signature). A digital certificate is not necessary to be able to complete the form. Instructions for obtaining an electronic signature can be found here:

FAQ - Procedure for obtaining electronic signature

Pagador/Retenedor/Emisor/Adquirente del inmueble

Leave these boxes blank for imputed tax payments. Trying to fill them in will produce an error.

'Location of the property (only for income types 01, 02 and 28)'
Again self-explanatory but try to complete the address in the same way as it is shown on the IBI receipt. This heading will not appear until you select 02 from the drop down list under Box 2.

'Determination of the taxable base amount'
Box [04] Your valor catastral multiplied by 1,1% if the valor catastral has been revised during the ten years prior to the year of declaration, otherwise 2%)
Box [21] 19,00 (24% for non EU tax residents. See under heading Applicable tax rates below)
Box [22] The result of taking 19% of box 04
Box [23] Enter 0 or leave blank
Box [24] Same as 22
Box [25] Box [26] Box [27] Leave blank. This tax is not covered by the double taxation agreement.
Box [28] Same as 24
Box [29] Box [30] Enter 0 or leave blank
Box [31] Same as 28 (boxes 22, 24, 28 and 31 should show the same amount)

Some of the entries will be calculated and entered automatically but, in this case, check that the amounts entered are correct. If the results do not match it may be an indication of an undocumented error elsewhere on the form.

Please note that the amount to be entered in Box [04] is NOT the valor catastral but the result of applying the multiplier (1,1% or 2%). If there is more than one person named in the escritura a return is required from each person. The amount to be entered in box 4 is halved if there are two owners, divided by three if there are three and so on. So the formula to obtain the amount to be entered in Box 4 is:

valor catastral times 1,1% (or 2%) divided by two (or however many owners there are)

Next to Box 4 is a pop-up window (Calcular la renta inmobiliaria imputada) which helps you to calculate the value to be entered. You can either use this calculator or enter the figure yourself. Even if you use this you still have to enter the catastral value and the tax rate manually. It would have been more helpful if you could enter the referencia catastral and the program calculates these value for you but, unfortunately, this is not the case.

Please also note that the reference in the AEAT English instructions to 'property register value' is one of many errors and mistranslations and you must take the value as the 'valor catastral' which is more correctly translated as the rateable value. Also be aware that AEAT takes no responsibility for errors in the computerised translation and that the Spanish instructions prevail.

'Supplementary self-assessment'
Leave blank

'Choose the type of tax return'
Check 'To deposit'

If you want to pay from your bank account fill in the details. If you are going to pay in cash just leave the bank account details blank. Be aware that filling in the bank details does not enable automatic payment from your bank account to AEAT. There is a different procedure for this. Cajasur will only accept payment made through a bank account.

At the bottom of the form click on 'Validar declaración' and if there are no errors click on 'Seleccionar Ingreso/Devolucion'. This will open another panel. Click on 'Exportar' This will save a copy of the formula to your default download location then you can import it for next year's declaration. Finally click on 'Generar predeclaración'. This will generate a PDF showing your completed declaration. Make sure you save 'Exportar' the formula first because you will not be able to return to the formula once you have generated the declaration as a PDF.

You will need to change the name if you have two properties and wish to generate a second PDF with the same NIE number otherwise it will overwrite the first one.

If you are going to create a mirror of the form for a spouse/partner you must change the name and NIE in the section called 'Contribuyente' as well as under 'Persona que realiza la autoliquidación'. It may not be changed automatically. Also remember to change the date and place of birth as necessary.

You will be able to access the file in future years to save a bit of typing but you must obviously change 'Accrual Year', 'Accrual Date' and the figures relating to the amount of the declaration in the likely event that your valor catastral has increased or the unlikely event that it has decreased.

Once completed you can either print out the form in its PDF format and take it to the bank for payment in the normal way or do it directly online with AEAT for which you will require a digital certificate. If you print out the forms you must write in your NIE number by hand on the 'Documento de ingreso' and date and sign all copies. See this example of where to write the NIE number:

Where to write NIE number.jpg

Do not write anything else or change anything on the form once it has been printed. If you have made a mistake you will need to access the form again, amend it and generate another PDF.

The first two copies should show at the very bottom of the form 'Ejemplar para el contribuyente/representante' (Copy for the tax payer/representative) and on the third copy 'Ejemplar para la Entidad Colaboradora/Administración', (Copy for the Bank/Tax Administration) however this may be too close to the bottom of the form and may not appear on the printed forms.

The bank should validate and return to you the first two copies. The only copy to be kept by the bank is the copy of the 'documento de ingreso' that has a capital F printed in light blue towards the top right hand corner of the form. Keep the forms in case you need to prove payment at some time in the future. It is your only record unless you have a digital sidnature. You do not need to send the forms to AEAT.

The first two pages of the PDF which is generated are instructions which do not need to be printed so, in order to save paper and ink, you could select to print only pages 3 to 5. However, some bank staff are unfamiliar with the procedure so it may be advisable to print out the instructions so that they can see what they need to do.

You can save the generated PDF which will bear a generic file name. If you want to save two declarations in the same folder you will need to rename one of them otherwise the second will overwrite the first.

Applicable tax rates
Rates for 2020 (Returns submitted in 2021) = 19% for EU tax residents - 24% for non EU tax residents. If the percentage rate entered in box 21 is lower than the rate for the indicated country of fiscal residence this error message will be returned:

7054 Contenido incorrecto en casilla 21 - Tipo de gravamen Ley IRNR(%) Registro Nº 1

Official source for tax rates. See table in paragraph 2.1.

Please note:
The tax rate for EU citizens with fiscal domicile in a country outside of the European Union will be 24%. The criterion is fiscal domicile NOT citizenship and the 24% will apply to citizens with their fiscal domicile in the UK from 2021 onwards. (Returns submitted in 2022) As the UK was still a member of the European Union on 31st December 2019 the tax rate for 2019 (returns submitted in 2020) remains at 19% as it does for the changeover year (2021 for 2020).


If you have not yet been issued with a valor catastral use half of the escritura value (or any revised value imposed by AEAT) instead and put 1,1% of that figure in Box 4.

Please remember that you must submit a tax return in respect of each person named in the escritura as the owner, ie Two owners = two tax returns with the base imponible Box [04] (taxable base) halved.

If an usufruct clause is written into the escritura it is the beneficiaries of the usufruct in whose name the tax return must be submitted not the owners of the property.

If you own a garage and/or storeroom with different catastral references you must submit a separate tax return in respect of each one. In this case you will need to change the filename of the first declaration slightly otherwise it will be overwritten by the second one.

If you pay tax on actual rental income you need you submit an imputed tax return pro-rata to the number of days that the property was not rented out.

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.

You cannot make the declaration early. If you try to complete the form prior to the date that the tax becomes due (31st December each year) you will get an error message when you try to validate the form.

Some lawyers and other 'advisors' have been trying to frighten people into believing that you can no longer submit these tax returns on your own account and that a 'professional' person must do it whom you must appoint as a fiscal representative. This is not true. The only remotest element of truth in this is that the paper forms are no longer available and that the declarations must be completed online which may prove difficult for non-computer literate people.

An internet search for 'non-resident imputed income tax Spain' will throw up (I use the term advisedly) a number of results from lawyers and third party 'advisory' services that will give just enough information to scare people but not enough to enable them to deal with the matter themselves and urging them to seek 'professional' advice with fees that can run into hundreds of euros for what is a very straightforward procedure which may be completed by following the instructions above with any questions arising being answered in the appropriate thread on the main forum.

Notes for submissions with Digital Certificate

If you are submitting the form with a digital certificate (see above for link) you can pay online through your bank account but please note that this will only work if you used your NIE number when opening the account.

There are two options for paying.

1. Put the check mark in 'A ingresar' then click on 'Realizar pago'. This will establish a link with your bank where you will be asked to check the payment and authorise it. Once this is done it will automatically enter the NCR in the appropriate box. Then click on 'Firmar and enviar'. Again you will be given the opportunity to check that the amount is correct. Click on 'Firmar' and you should be presented with a PDF of your declaration with a first page showing the date and time of payment together with a CSV number.

If you have online access to your bank account you will see that the amount is deducted immediately and details of your declaration will be available by clicking this link and following the prompts: ... ul?MOD=210

2. The second method of payment is to put the check mark in 'Domiciliación del importe a ingresar'. There is no connection to your bank account but the amount payable will not be taken from your account until the end of the year regardless of when you make the declaration. This means that you will not be able to rectify any error that may occur within the period for payment as you will not become aware of any problem until after the 31st December.

Although it means that you are paying before you need to Method 1 ('A ingresar') is infinitely preferable because you can see immediately that you have paid.

Do not try to make a declaration for another person using your own digital certificate. You will be able to generate an NRC and your account will be debited but you will not be able to submit the declaration online. A husband and wife, for example, each need their own digital certificate.

Additional notes

Beware of 'free' third party apps that claim to help you complete the forms. They may be free to download but they are not free to use and can give incorrect results. They also require that you enter sensitive personal and financial data. You have to type in all the information anyway so why not just type it in to the proper 210 form on the AEAT web site for which the link is given above.

Please put any queries or questions in the topic which has been opened in the main forum for this purpose.

Revised - 1st October 2021

Discussion thread on this topic

This post is being constantly revised but please be aware that certain web sites have plagiarised this information but they have not been updated and contain obsolete calculations and information.

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