# Modelo 210, services



## IKnowNothing (Nov 9, 2018)

My fiance and I own a property north of Malaga, aquired in mid-december 2018. Have studied the tax rules and I'm convinced we have to submit two different Modelo 210 forms since we own the property jointly. We do not rent it out, will not use it more than six months yearly, and we have no Spanish incomes. IBI, water, electricity are drawn automatically from our Spanish bank account. So I think it's really just the question of filling in Modelo 210 forms every December and setting up to have the IRNR (Impuesto sobre la Renta de no Residentes sin establecimiento permanente) drawn automatically too.


Still have a few questions though:
1. Does anyone here know if we have to submit our first forms now in December 2019, or can it wait until 2020 (as we only owned the property during the last two weeks of 2018)?

2. Was hoping to use advoco.es since our lawyer charges a hefty 200 E + tax for helping us out with this rather simple form (we're very poor at Spanish). But are advoco.es still accepting new customers? Their site seems to not have been updated since 2015, and their contact form seems to have been discontinued. 
Central contact details | ADVOCO

3. Any other advice on alternative services for completing this very first Modelo 210?


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## Overandout (Nov 10, 2012)

Can't help with your request for professional services I'm afraid, but yes, you will have to submit the 210 for both you and your partner for 2018 (I think that you will be charged a penalty for this as you are late as you had 4 months to present this first declaration after the purchase) and for 2019.

Be careful if you do contract a "professional", we had some declarations submitted on our behalf in which they declared that I had been the owner of a newly purchased property since the date of purchase, but on my wife's form they declared for the whole year. We had to pay the erroneous tax and then claim it back, which obviously took ages to resolve.


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## Lynn R (Feb 21, 2014)

A couple of friends of ours use this UK based service to submit the Modelo 210 returns for their Spanish holiday homes and pay the tax on their behalf, and are very happy with the service. It seems considerably cheaper than the €200 you have been quoted.

Spanish Tax Forms Ltd: Spanish Tax made easy!: Home


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## IKnowNothing (Nov 9, 2018)

I thought the Modelo 210 was to be filed in Dec the following year (in Dec -19 you submit the info and pay the taxes for 2018)? Guess I must have misunderstood that part. Hmm, wonder how much we'll be fined.


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## IKnowNothing (Nov 9, 2018)

Lynn R said:


> A couple of friends of ours use this UK based service to submit the Modelo 210 returns for their Spanish holiday homes and pay the tax on their behalf, and are very happy with the service. It seems considerably cheaper than the €200 you have been quoted.
> 
> Spanish Tax Forms Ltd: Spanish Tax made easy!: Home


Thanks, will definitely contact them, they charge less than 30% of what my lawyers asking


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## snikpoh (Nov 19, 2007)

Overandout said:


> Can't help with your request for professional services I'm afraid, but yes, you will have to submit the 210 for both you and your partner for 2018 (I think that you will be charged a penalty for this as you are late as you had 4 months to present this first declaration after the purchase) and for 2019.
> 
> Be careful if you do contract a "professional", we had some declarations submitted on our behalf in which they declared that I had been the owner of a newly purchased property since the date of purchase, but on my wife's form they declared for the whole year. We had to pay the erroneous tax and then claim it back, which obviously took ages to resolve.


I think this is incorrect.

You only need to submit this year.


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## Overandout (Nov 10, 2012)

snikpoh said:


> I think this is incorrect.
> 
> You only need to submit this year.


You may be right. I was going on the advice and actions of my advisors who, for a property purchased in September 2016, submitted the 210 in early 2017.

Maybe that wasn't required at that time, or maybe things have changed since then, but as I returned to tax res status in 2017, I have not kept up to date with the non-res obligations.

Apologies if I have given out of date info.


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## Juan C (Sep 4, 2017)

Error duplicated post


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## Juan C (Sep 4, 2017)

I have just completed 4 210s for my son and his wife on properties he owns and they jointly own. Separate form for each person for each property. I have 2 more to complete for a friend who owns an apartment and a lock up garage 

There is good info on line how to do it. 

Takes me about 10 mins per form. I then print off one set of 3 pages (pages 3-5, the other two are instructions). I then pay them from my account over the counter at my bank 

Incidentally. Tax residents in Spain who own property in addition to their principle residence in spain, anywhere in the world, which is not producing taxable income, is taxed in spain. It includes say a parking space in a community garage or a storeroom if they are not on the escritura of one principle home. Such properties must be shown in ones annual tax declaration, made in may / June each year. I pay in spain on a lock up garage in spain and my wife’s house in philippines!


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## trotter58 (Feb 8, 2017)

Juan C said:


> I have just completed 4 210s for my son and his wife on properties he owns and they jointly own. Separate form for each person for each property. I have 2 more to complete for a friend who owns an apartment and a lock up garage
> 
> *There is good info on line how to do it. *
> 
> ...


See Non-resident imputed income tax - Form 210 (2017 and previous) - Andalucia.com

Very easy to do once you've completed your 1st one. 

O/P.....You could let your tax advisor complete the 1st year and ask for copies of the completed forms. This should help you for subsequent years.


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## fortrose52 (Nov 29, 2018)

Is this a lot of tax? What is this tax for if you do not rent out your home? Sorry for my ignorance


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## Juan C (Sep 4, 2017)

The tax amounts to just about 0.02% of the valor catastral (sort of rateable value) of the property. So a property with a CV 92,000 euros the tax is about 195 euros 

It is easiest described as a tax on the advantage of having the property to use without cost. Thus if let, one does not pay that tax on the property, but tax on the income 

In U.K. a school care taker is taxed on free accommodation that comes with the job


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## snikpoh (Nov 19, 2007)

fortrose52 said:


> Is this a lot of tax? What is this tax for if you do not rent out your home? Sorry for my ignorance


It is a second home tax - everyone pays it, even the Spanish (it's just collected differently if you are a resident).

If you let out your property, then that income is taxed in the usual way.

Spanish residents who have a second home in UK, also pay this tax (or should).


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## IKnowNothing (Nov 9, 2018)

I believe - please correct me if I'm wrong - the IRNR declared using Modeleo 210 is adjusted if you rent out your property part of the year. If you for example rent it out 1/4 of the year you pay a separate tax on that income, and only pay 3/4 of the IRNR. In my case IRNR for a full year is calculated as 1.1% of the Cadastral value * 19% tax = 0,209% of the Cadastral value.

EDIT: Just checked the info in trotter58's link in post #10 and it's truly excellent. Could even perhaps file the Modelo 210 myself using this info, hmm, will have to consider that. /EDIT


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## Juan C (Sep 4, 2017)

I know

There are very much simpler examples on the internet of how to complete the 210


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## tmarshall57 (Jan 17, 2017)

I concur with the recommendation for the Andalucía forum. The advice on there by Beachcomber is second to none and should enable you to easily complete the forms for free.


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## blondebob (Aug 16, 2019)

tmarshall57 said:


> I concur with the recommendation for the Andalucía forum. The advice on there by Beachcomber is second to none and should enable you to easily complete the forms for free.


Agree fully, his factual knowledge is extensive and always helps and gives solid and sound advice.


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## Joppa (Sep 7, 2009)

Juan C said:


> In U.K. a school care taker is taxed on free accommodation that comes with the job


That is not so, provided the accommodation is necessary for the caretaker to do their job and it's customary for such person to be provided with one in order to perform their duty better. It's the same with clergy with their vicarages, police officers with police houses, publicans living on the premises etc.
https://www.gov.uk/government/publications/living-accommodation-hs202-self-assessment-helpsheet/the


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## Juan C (Sep 4, 2017)

Joppa. Thanks for correcting my post, which was to explain imputed tax in spain. 

As you so rightly pointed out there are some exceptions on U.K. to the example I gave

/SNIP/


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## Juan C (Sep 4, 2017)

Just to clarify

This thread is “ Modelo 210, services”

The OP was seeking info re taxes In Spain. 

I apologise if my use of an example in U.K., which I thought most U.K. nationals would understand, has resulted in the thread going off subject. I had hoped just to clarify the question presented by the OP


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## IKnowNothing (Nov 9, 2018)

Hi Juan, nemas problemas, I fully understand. It's really so much easier when you can relate to examples from your home country. I've found an alternative site, spanienskatt.se, where services for Modelo 210 completion are offered. Might use them. 

Does anyone know if the Cadastral value for a property in Malaga still can be computed from the IBI, using the formula Cadastral value = IBI / 0,00451 ? (Found that info at esterealestate.com/en/blog/how-to-calculate-cadastral-value-from-the-ibi/)


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## Juan C (Sep 4, 2017)

I have never heard of how one can establish the catastral valor using the amount paid. 

However, if one has the IBI bill, then the Catastral Valor is shown on the bill and the paid receipt 

My son pays his IBI by direct debit. I check that payment, as I do all other DDs, with online banking. I can thus check the CV.


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## DonMarco (Nov 20, 2016)

I do my own with help from this.
https://www2.agenciatributaria.gob.es/es13/h/ie32100b.html?idi=En
https://www.agenciatributaria.es/st...iones/OrdenIRNR2010instrucciones210_en_gb.pdf


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## Juan C (Sep 4, 2017)

Don. Post number 10 gave a link, which lead to the web Page you have quoted.


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## IKnowNothing (Nov 9, 2018)

Juan C said:


> I have never heard of how one can establish the catastral valor using the amount paid.
> 
> However, if one has the IBI bill, then the Catastral Valor is shown on the bill and the paid receipt
> 
> My son pays his IBI by direct debit. I check that payment, as I do all other DDs, with online banking. I can thus check the CV.


It's not shown on my receipt, at least not in the version displayed using online banking? I pay my IBI the same way your son does, I think.


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