Non Resident Tax Form 210

Amazingly this was only covered yesterday and has been discussed several times over the last week.

The 210 form is here https://www2.agenciatributaria.gob.es/wlpl/OV17-M210/index.zul

And at the top right is a button to change the language to English but my link should be the English version.

It also has a link to pay in any currency and to pay by bank transfer.

Tip, if you have difficulty in the Spanish version of forms, use Google Chrome and you have the option of changing it to English by simply clicking the right button on your mouse or pad. 

Thank you! The link is in English 👍

Hi,

Can you help with a few queries on form 210

1. My husband and I own 50% each where on the form do you advise them of this?

2. I only need to pay for a few weeks in December 2022 so would the accrual date be the purchase date?

3. We don’t rent out so do I leave the income obtained blank?

Thanks

You have to complete a separate Modelo 210 for each person on the Deeds. 

When you work out the 2% of base imponible from your IBI/rates bill you divide it by 2 to get half each  and use the resultant figure at 02

Your income is 02. At the Determination of taxable Base 

Accrual Year is 2022 Date of Accrual Year is 31/12/22
Income Obtained
On the Form at Income Obtained you Put In Income Type 02 Income From Urban Property
Determination of the Taxable Base input the 2% of the Base Imponible from your SUMA Bill (divide this figure equally by the number of persons named on the Deeds. A separate Modelo 210 must be completed for each person)
Settlement
At Box 21 you input 24% assuming you are UK Resident or 19% if you are EU resident
The form will now automatically calculate the Income Tax Due
Hit Validate Tax Record (at this stage if you have made errors it will point you back to them for correction) you will now get a pdf copy of the completed form. The Page with the Blue F is the one you take to a Spanish Bank to pay. If paying through your own Home Bank, i.e non Spanish Bank, there is a page generated where you fill in the bank details using the number generated by the pdf as your reference no which points back to you for the Spanish Revenue.

Bee

Thank you so much 😊 lucky if we owe10€ between us because we don’t rent it out 😂 seems silly to pay a fee for someone to do this for us 🤔 I printed off the guidance notes for completing this form (20 pages) it’s crazy (The Spanish don’t half make it difficult) 😩

You must have a very small rateable valuation. Our Non Resident tax is now €140 annually.

Bee

We purchased the property on 14th December 2022 so owe less than a month should I be putting this date anywhere on the form? The rateable value is 40500€ from Suma bill

Ju

As your tax return is based on self assessment you are telling Revenue that what you have declared is what you owe them. Your calculations are based on their instructions that you only owe for the number of days you have owned the property in the tax year. The same applies if you declare rent for the property  a portion of the year and then use it yourself for the remainder of the year.

From AEAT:

"The resulting amount is understood to refer to the entire calendar year. It will be reduced proportionally to the number of days, when it has not had ownership throughout the year, or when it has been rented during part of it"

Bee

Do I need to fill in a 210 form if I am non-resident and do not rent out my property or have any Spanish income?

Regards, Keith.