You've rather confused me with some of those points but I'll have a go.
Are portable gas heaters allowed in Spanish apartments? Somethink like ebay item 121324611550 which needs no venting and has an integtrated gas bottle....and looks like a wood burner thus saving on electic?
Yes, you can have a portable gas heater in an apartment. GaS appliances in Spain require a 5 year check but this does not apply to portable gas heaters.
Also, does anyone know the online link for Spanish income tax declaring for non -residence owners and is this
only payable at the end of the year after completing property contracts - 1 month before the year, 1 month after the year, what is the situation please?
Nothing to do with when you bought the property. Tax returns are due by the middle of June each year
And I know this is a silly 2 questions but:
1. Is there any free banking in Spain?
Yes. Some banks have a rule if you pay in so much a month, usually around 700 euro a mont. Others have a minimum account balance of at least 2000 eurso. Ask the bank what their rules are. We have our pension paid in monthly and get no charges at all. In fact,we get a discount on our direct debits for electric an water etc.
2. If I have a flat on the top floor with an east facing balcony, no lift, 5th floor, thus not in any way suitable for a holiday let will I get anywhere putting these facts when they assume I am renting when I am not. This is illegal - a tax for no income - no income = no tax so why call it income tax?
No chance. It is not an income tax, it is a benefit tax. You are getting a benefit from having somewhere that you gain a benefit from. Regardless of whether you get a rental income or not, you are still getting a benefit from having a property. The imputed tax is classed as a benefit, not as some people think an income.
Many thanks
David