Change to tax rate for non resident home owners??

Hi All,

I just received a call from the Hacienda who advised me (from my limited understanding of spanish) that there will be a tax rate change in 2014 for the submittance of tax through Modelo 210.

Does anyone know anything about this?

Many Thanks,

K

Check out the website for Agencia Tributaria  (If you look on their website on most pages top right is an option for the page to be displayed in English). Click on Electronic Office (Sede Electronica) press OK on the next screen and you should see a page of links. In the centre under Important Formalities click the link to non residents. The top item is modelo 210 click "formalities" to the left. There are even instructions on completion of Modelo 210 in English that you can download and a link to the electronic form (also in English)  that you can complete on your computer and print out. The rate for 2011 was 24% of 1.1% of the Valor Catastral (post 1994 values) and shown on your  IBI bill. In 2013 it is the 2012 Returns that require filing by this 31 December. For this you need to take the 2012 Valor Catastral from the 2012 IBI bill. For 2012 and 2013 the rate of 24% has gone up to 24.75%.  The instructions even set out an example calculation for 2011 so all that needs changing is the small rate change. Take the printed form to your bank for payment. When I did this year's form I used the option import data file and all my 2011 data appeared - it is saved in your c drive) I only had to change the year, percentage and payment amount.

Well, unless its me, I thought thats more or less what I said, except you've explained how to deal with the modelo 210, which wasn't the question.

Just to clarify the heading.  The tax rates changed for income in 2012 (from 24% in 2011) to 24.75%.  That applied to residents (on the lower level of income) and non-residents.  There was no discrimination against non-residents.

I agree with Kathyslad, I would be extremely careful if you get a call from someone saying they are Hacienda.  I cannot imagine that would ever happen, but ‘times they are a’changing’ !

Hi costa23,

Even using the 210 instruction guide it is not a simple task to fill out your form.  Can you advise the account number for transferring you tax liability via a UK bank to the Banco de Espania.  When I go to the Tax Agency website I can get it in English initially but when I move away from the home page it returns to a Spanish format.  When calculating my tax liability I am multiplying my Catastral value by 1.1, then multplying this sum by 24.75, I then split this total in to two equal shares and apply them to my wife and my own 210 form.  Is this correct?

Del, 

                     Just to clarify it is 24.75 PERCENT  

This is 'one I did earlier' for a friend, which I have not yet paid at the bank.  It is a joint return so the  478 euros value is the Cat valor x 1.1%  divided by 2  x  24.75%

NB If you are making two returns, say husband and wife, you cannot use the same on line form (to save in putting all the info again)  for the second person.  You must start from stratch as each online form has a unique number.

(It maybe that you can put both parties on the same form this year, but certainly until last year it was a separate form for each owner or part owner, and a separate form for each property they had an interest in.  For me this meant 3 returns for my son and one for his wife  (son has 2 apartments, one shared with wife, also a garage space in another block = 4 returns)   

This message was last edited by johnzx on 31/10/2013.

Hi Johnzx,

Thanks, that's great!  I have filled out the form my calulation as follows:-

Catastral 37,946.55 x 1.1% = 417.41 x 24.75% = 103.31.

All I need now is the correct bank account at the Banco de Espania allowing me to send the electronic transfer to the tax office.

Hi Johnzx,

Thanks, that's great!  I have filled out the form my calulation as follows:-

Catastral 37,946.55 x 1.1% = 417.41 x 24.75% = 103.31.

All I need now is the correct bank account at the Banco de Espania allowing me to send the electronic transfer to the tax office.

Thought you had to have a electronic key to submit the return online and pay via a UK bank.  I do have the the electronic keys for myself and husband but just printed the forms out and took them to the bank while we were in Spain.

The plot thickens.  Where did you get the electronic key and which account did you send it to?

I did the first part of the process on line, then took ID, think it was passports plus NIE cards with what I printed out to the local tax office in Spain, they then gave me a code number to put into my computer to download the key.  I haven't tried submitting the forms online as we were in Spain up until last week so I just printed out the completed forms and took them to our bank in Spain with the cash.  They processed the forms, stamped them and gave us back a couple of pages each.  In a way its similar to registering for Self assessement int he UK.  You have to register to submit your completed returns and to access the forms etc you need to log in.  In Spain its a case of having a key/certificate downloaded onto your computer.

Details are here http://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio_en_GB/_Configuracion_/_top_/Ayuda/Certificado_electronico/Que_es_y_para_que_sirve_un_certificado_electronico/Que_es_y_para_que_sirve_un_certificado_electronico.shtml

This message was last edited by lijaloo on 01/11/2013.

Hi lijaloo'

I have printed out the 210 forms for my wife and me and intend to pay the tax via the bank, either in Spain or UK.  What I am wondering is that if I don't submit the form online how does the tax office tie this payment back to the 210 form, is it via the receipt number they give you on the online 210 form?

Hi lijaloo'

I have printed out the 210 forms for my wife and me and intend to pay the tax via the bank, either in Spain or UK.  What I am wondering is that if I don't submit the form online how does the tax office tie this payment back to the 210 form, is it via the receipt number they give you on the online 210 form?

Hi lijaloo'

I have printed out the 210 forms for my wife and me and intend to pay the tax via the bank, either in Spain or UK.  What I am wondering is that if I don't submit the form online how does the tax office tie this payment back to the 210 form, is it via the receipt number they give you on the online 210 form?

Hi lijaloo'

I have printed out the 210 forms for my wife and me and intend to pay the tax via the bank, either in Spain or UK.  What I am wondering is that if I don't submit the form online how does the tax office tie this payment back to the 210 form, is it via the receipt number they give you on the online 210 form?

Hi lijaloo'

I have printed out the 210 forms for my wife and me and intend to pay the tax via the bank, either in Spain or UK.  What I am wondering is that if I don't submit the form online how does the tax office tie this payment back to the 210 form, is it via the receipt number they give you on the online 210 form?

When we took our completed forms to our bank in Spain the clerk processed the forms.  He read the barcode on them using a code reader, entered something into the computer terminal stamped the pages, kept one page from each set of forms and then gave everything else back to us.  I did the same last year and because we are registered to use the Spanish tax website, was able to check that the returns had got through. I haven't checked that this years return has been accepted but I have no reason to doubt it.  In any case I have kept the stamped copies in a file.  I was under the impression that to use a UK bank the forms had to be submitted online to the Spanish tax office with the bank details on it and the tax office would debit the UK bank (or Spanish bank)  I have been completing my Spanish tax retruns for the last few years and up to a couple of years ago stickers had to be obtained from the local tax office but now the bar code is generated online.  So to answer your question I believe it is the barcode that is generated on the form.  You do not have to submit the form online.

Del,  ....................... how does the tax office tie this payment back to the 210 form, is it via the receipt number they give you on the online 210 form?

Each form has a unique bar code (the number is also printed on the form…. See my earlier post of an actual form.) 

  Each form generates a unique number which is why you must start again when you are doing the returns for say a couple who have to pay 50% each.  You cannot save the info from one form and then just insert the details of the other payer.  If you do that, both will  have the same number.

I paid my son and daughter-in-law’s taxes (4 forms,  yesterday).  Just needed the three pages which print out, not three sets as previously. The bank keep one page and return the other two receipted.  In my case the bank computer could not read the bar codes on my forms, so the teller just typed them in. No problem.