Is there error in Form 210?

Posted: Sun Apr 7, 2024 4:58pm

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I'm just filling my Modelo 210 for paper presentation. Does anyone do that too?

I checked "Grouping", chose 1 quarter of 2014 (everything as always) - chose income type 35 - and it says it's an error. I got this two messages: "Check the Grouping box or check the Period and self-settlement items, some information is wrong." and "No se ha iniciado el plazo de presentación e ingreso. El plazo se inicia el 1 de enero del año siguiente al del ejercicio de devengo".
How come?

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Posted: Sun Apr 7, 2024 5:07pm

marcliff

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Posted: Sun Apr 7, 2024 5:07pm

The quarterly 210 forms for rental tax are no longer required. Under order HAC/56/2024 returns are now only required annually and only quarterly forms for 2023 are accepted, not 2024. You have until the end of December 2024 to submit them.

Posted: Sun Apr 7, 2024 5:54pm

stanpr

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Posted: Sun Apr 7, 2024 5:54pm

Thank you for your reply.

So what shall I fill after the end of the year? Four quarterly forms? Or one form for a rental in whole year?

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Posted: Sun Apr 7, 2024 6:23pm

marcliff

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Posted: Sun Apr 7, 2024 6:23pm

stanpr wrote on Sun Apr 7, 2024 5:54pm:
Thank you for your reply.

So what shall I fill after the end of the year? Four quarterly forms? Or one form for a rental in whole year?

Just one form for the entire year. It is to make it easier and become the same as the income tax return.

"The order of January 25TH (HAC/56/2024) establishes modifications in the form 210 for non-residents.

Specifically, article 2 determines that the grouping period in the case of income derived from the lease or sublease of real estate will be annual. This means that non-residents with real estate in Spain will now file the Form 210 tax return on an annual basis, instead of quarterly periodicity that has been done until now.

With this modification, all those obliged to file said form 210, must file and submit for the entire year within the first twenty calendar days of January of the following year, it means 2025."

The relevant BOE (Boletin Oficial de Estado) is here BOE