Non resident income tax: 1.1% or 2% of cadastral value?
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My wife and I jointly own a one bedroom apartment in Fuengirola which we do not rent out. We are non residents having our main home in UK. The cadastral value of the apartment was greatly increased in 2005 but I have just noticed that my abagados, who until now has filed the tax return for me (using modelo 214) for a fee of 90 euros + VAT, continued to use a formula of 2% cadastral value x 25% in 2006 and 2% x cadastral value x 24% in 2008. According to this and many other web sites that I have looked at, where cadastral value was revised post 1994 the formula should be 1.1% x cadastral value x 24%. Can anyone please advise?
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