# Non resident property tax form 210 to be filed by 20th June?



## Perdita (May 23, 2013)

I have a question re. the filing of Form 210 to declare the "deemed rental income".
According to info online, quoted below, I didn't need to pay for the years 2008, 2009 and 2010, but I did pay. Can I claim a rebate, as I should have paid zero if the % had been changed to zero for those years.

I filed the online form last year and paid and understood that I had until 31st Dec to file. This year I have just been looking into it again and have seen that the period for filing is now Jan 1 to June 20 of the following year, so for filing for 2012, in 2 days time. Does anyone know if this is correct?

Any info much appreciated.

_Up until the end of 2007 all non-residents with property in Spain were also liable to pay a “wealth tax” (Patrimonio) which was calculated on the value of their assets in Spain (i.e. property, savings, etc.)
With the introduction of Spanish Law 4/2008 passed on the 23 December 2008, the tax was amended by reducing the taxable base to zero. Is this technically a formal abolition of the Tax? The answer is no. Certainly the effect was that no wealth tax was paid by either residents, (obligación personal) or non-residents, (obligación real) for the tax years 2008 payable 2009, 2009 payable 2010 and 2010 payable 2011.
_


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## snikpoh (Nov 19, 2007)

Perdita said:


> I have a question re. the filing of Form 210 to declare the "deemed rental income".
> According to info online, quoted below, I didn't need to pay for the years 2008, 2009 and 2010, but I did pay. Can I claim a rebate, as I should have paid zero if the % had been changed to zero for those years.
> 
> I filed the online form last year and paid and understood that I had until 31st Dec to file. This year I have just been looking into it again and have seen that the period for filing is now Jan 1 to June 20 of the following year, so for filing for 2012, in 2 days time. Does anyone know if this is correct?
> ...



I think that you are somewhat confused here.

There are two distinct taxes - wealth tax and imputed rental tax. The quote is all about wealth tax and that has all but gone (unless you have millions and are resident). The other is very much still here.

As I understand it, non-resident tax returns must STILL be made in December and will include the imputed rental tax.

For a RESIDENT, the tax date is by June.


... unless, of course, I've missed something.


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## Perdita (May 23, 2013)

snikpoh said:


> I think that you are somewhat confused here.
> 
> There are two distinct taxes - wealth tax and imputed rental tax. The quote is all about wealth tax and that has all but gone (unless you have millions and are resident). The other is very much still here.
> 
> ...



Thanks for reply, I have found the calendar from the Agencia Tributaria website, Spanish/English quoted below, if I understand correctly, the dates for filing are between 1-15/20 in April/July/October - so deadline 20th October 2013 for filing 2012?

The article was on "Non Resident Home Owners and Annual Property Taxes", see full article quoted below.

Perdita


•	Los modelos y plazos generales de presentación de autoliquidaciones con
domiciliación bancaria de pago son:

- Modelo 210: 1 a 15 de abril, julio, octubre y enero (no se pueden domiciliar
las autoliquidaciones de rentas derivadas de transmisiones de inmuebles).
Para rentasimputadas de inmuebles urbanos de 1 de enero a 23 de diciembre.

•	The forms and general deadlinesfor filing self-assessed tax returns online payable
by direct debit are asfollows:

- Form 210: 1 to 15 April,July, October and January (self-assessed tax returnsfor
income deriving from the transfer ofreal estate assets cannot be paid by direct
debit).
Fortaxable income deriving from urban real estate,from 1 January to 23
December

IMPUESTO SOBRE LA RENTA DE NO RESIDENTES 
SIN ESTABLECIMIENTO PERMANENTE
Modelo 210. Autoliquidación. Con carácter general: a ingresar 1 a 20 de abril, julio,
octubre y enero. Cuota cero 1 a 20 de enero del año siguiente al de devengo. A 
devolver desde el 1 de febrero del año siguiente al de devengo y en el plazo de
4 años desde el fin del período de declaración e ingreso de la retención. Rentas
de transmisiones de inmuebles: 3 meses habiendo transcurrido 1 mes desde la
transmisión. Rentasimputadas de inmuebles urbanos: año naturalsiguiente al
devengo.


NON-RESIDENT INCOME TAX WITHOUT PERMANENT ESTABLISHMENT
Form 210. Self-assessed tax return. For alltaxpayers: Payment 1 to 20 April,July,
October and January; zero charge, 1 to 20 January ofthe yearfollowing the taxable
event;refund,from 1 February ofthe yearfollowing the taxable event and in the
period of 4 yearsfrom the end ofthe return period and deposit ofthe withholding.
Income from property conveyances: 3 months, 1 month having elapsed from the
conveyance. Allocated income from urban buildings: One calendar yearfollowing the
taxable event.

ARTICLE - 
Non-Resident Home Owners and Annual Property Taxes

Update applicable for income either deemed (see below) or real from 2012
Changes approved 30 December 2011 change the rate of Non-Residence tax payable from 24% to 24.75% applicable for 2012 and 2013.

After legislative changes in 2008 many non-resident owners of property in Spain are under the misconception that they can forget about submitting their annual tax forms! 

It would be nice but it is not the case. However the good news is, from 2009 the taxes payable by most ordinary taxpayers will be less than people paid in previous years.
Up until the end of 2007 all non-residents with property in Spain were also liable to pay a “wealth tax” (Patrimonio) which was calculated on the value of their assets in Spain (i.e. property, savings, etc.)
With the introduction of Spanish Law 4/2008 passed on the 23 December 2008, the tax was amended by reducing the taxable base to zero. Is this technically a formal abolition of the Tax? The answer is no. Certainly the effect was that no wealth tax was paid by either residents, (obligación personal) or non-residents, (obligación real) for the tax years 2008 payable 2009, 2009 payable 2010 and 2010 payable 2011.
By reducing the tax to zero in 2008 but not abolishing it, the Spanish Government retained the option to re-introduce the tax which they did on the 16 September 2011.
However this latest about turn will only affect higher-end taxpayers both residents (obligacion personal) and non residents (obligacion real) alike.
Only those with assets of over 700,000 euros (excluding that of their primary residence IF they are fiscally resident) are liable and primary residences with a value of up to 300,000 euros are exempt.
The tax rate will vary between 0.2 and 2.5%, depending on the contributory base after allowances.
The increase in the % of the tax is expected to remain in place for just 2 tax years, 2011 payable 2012 and in 2012 payable 2013


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## snikpoh (Nov 19, 2007)

So, what I said was correct then ... apart from the date for doing the tax return.

It seems that any income gained from a rental property (imputed or otherwise) has to be reported via modelo 210 every quarter. However, I believe you also have to do a full tax return by 31st December each year.

This link may help you;

Modelo 210 - Advoco


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## Perdita (May 23, 2013)

snikpoh said:


> So, what I said was correct then ... apart from the date for doing the tax return.
> 
> It seems that any income gained from a rental property (imputed or otherwise) has to be reported via modelo 210 every quarter. However, I believe you also have to do a full tax return by 31st December each year.
> 
> ...


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## Perdita (May 23, 2013)

snikpoh said:


> So, what I said was correct then ... apart from the date for doing the tax return.
> 
> It seems that any income gained from a rental property (imputed or otherwise) has to be reported via modelo 210 every quarter. However, I believe you also have to do a full tax return by 31st December each year.
> 
> ...


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## snikpoh (Nov 19, 2007)

But it IS a rental property all be it that you don't rent it - that's why it's IMPUTED.

You are NOT paying wealth tax but the tax on potential rental as a non-resident owning a property in Spain.

You should ignore what it says about wealth tax as (from you) it doesn't apply. So, as far as I can see, the only tax you need to pay (and have paid) is on any imputed rental on your holiday home. Why should you have nothing to pay when you have a property here and have to pay imputed rental tax?


I'm not sure I can say it any better than that. You still seem to be confusing wealth tax and tax on (imputed) rental income.


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## Campesina (Dec 17, 2011)

If you rent out a property you have to declare the rental income within the first 20 days of the month following the quarter in which the income was received.

If you have a property but do not rent it out (imputed income) you pay at any time during the calendar year following that in which it becomes due, ie for the fiscal year of 2012 you pay between the 1st January and 31st December 2013.

Wealth tax is something different which you probably would not have to pay and is declared on a different form.

The English translations are not good so it is best to read the information in Spanish and have it translated if necessary.

This is the link to the Spanish instructions:

http://www.aeat.es/static_files/AEA...strucciones/OrdenIRNR2010instrucciones210.pdf

Look under 'Plaza de presentación' paragraph b: which 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).

which translates as:

Imputed rental income from property situated in Spain: the period for presentation and payment will be the calendar year following the date on which the tax becomes due. (31st December of each year)

The translated form in English is here:

https://www.agenciatributaria.gob.es/static_files/AEAT_Sede/Ayuda/GF00/en_Instr_210.pdf

The word 'imputed' is missing from the translation which changes the sense of the paragraph.

What isn't stated, at least I don't think so, is that if you let out your property for part of the year you pay tax on the actual rental income for that part and imputed income tax pro rata to the period of time that it was not rented.

I would think that most non-resident owners pay (if they pay at all) imputed income tax on their property for the whole year. There are no allowances or expenses permitted and no 'zero rate' so you will always have to pay.


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## snikpoh (Nov 19, 2007)

Correct - with imputed tax, there are no allowances.

However, if you do manage to rent it out for a while, and the tenants are from the EU, then there are some allowances available to you.


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