NON RESIDENT TAX

Hello Roberto and thank you. I have read below and it seems you are correct that residents also pay tax on second homes at the same rate as non residents.

 https://www2.agenciatributaria.gob.es/ES13/S/IAFRIAFRC12F?TIPO=T&CODIGO=00116 and click on IMPUTACIÓN DE RENTAS INMOBILIARIAS, then look at categories such as REQUISITOS & CÁLCULO.

I was only trying to find out if non residents were being treated equally. Thank you for your patience.

Duncan not Tadd

Duncan, I never actually said that residents pay tax on second homes at the same rate as non residents; I said I wasn't sure of the exact rates - only that both residents and non-residents are liable for tax on second or additional properties. But the link I provided previously to the BF tax guide, which you said made no mention of the tax on additional properties for residents, states very clearly: "Regardless of your residence position, if you have a Spanish property that is not your main home and you are not renting out (or if you are and are not declaring the income to the Spanish authorities), the Spanish deem a notional income to arise, calculated as around 2% of the official value of the property. This income, even though it is not actual income, is taxable in Spain (at the scale rates for residents and at a flat rate of 24% in the hands of non-residents)."

N.B. Whilst the BF guide appears very well informed, personally I would still always check the facts via official govt. sources, of course.

Not sure where to post this. I have done a search but can't find the answer. I'm trying to work out how much Non R tax we have to pay. I need to know if we should pay 1.1% of the catastral value or 2% On the IBI bill it doesn't say when the catastral value was updated. It does however say " municipality reviewed by the cadastre after 1989" TIA

https://www.agenciatributaria.es/static_files/AEAT/Contenidos_Comunes/La_Agencia_Tributaria/Modelos_y_formularios/Declaraciones/Modelos_200_al_299/210/Instrucciones/OrdenIRNR2010instrucciones210_en_gb.pdfCatlady

The above is the official AEAT (Hacienda) page in English 

`How to complete 410´

No doubt every municipality has slightly different looking IBI bills, but on mine, under "datos del recibo", there's an item "año v.catast / año ult. rev". If there's defintiely no reference on yours however to when (or if) the value was revised, I can only suggest a few options:

If you're in Spain, can you go to your town hall and ask? If not, if your property is in a community, can you ask the administrator, or perhaps a fellow owner who might know? If all else fails, I'd go with the 1.1% and hope for the best. You shouldn't, however, take that as qualified advice! 

I will just add to what Robert posted.  

Tax residents in spain are required to pay the imputed (second property)  tax on any property they own, in addition to their main residence, no matter where in the world it, or they, are.   Thus I pay that tax on a lock up garage I own in spain and on a house my wife owns Asia, which is not let.   It is part of our annual tax declaration made in June each year. As Robert said it is dictated by spanish tax law.

Bit confused, John. I think perhaps you're "adding" to what I posted about in 2017. Since then, catlady has asked about how to determine what calculation she needs to apply to the valor catastral on her 210 (not 410, by the way), since she can't find on her IBI receipt when the VC was revised. 

Any ideas?

Thanks for the replies.I will have a go at completing the form myself. How will I know if my calculations are correct. Will the taxman write to us?

Catlady. If you get it wrong, so do not pay enough, I know of cases where AEAT have raised questions.

Example:    Three months ago I  got a recorded delivery letter from AEAT  questioning my OAP income which I declared  in 2014.  The pension is paid directly to my Spanish bank, and hacienda I know can look at any bank account at any time.  Nevertheless I still had to submit a year’s bank statements.  I am waiting to hear if they are not satisfied .  If they are I do not expect to hear anything 

Thanks. I am tearing my hair out with this. I have completed the form. I'm sure i've done it right. It says no errors found. validate tax record (there's a green tick) but when I click on the button it does nothing! 

Not sure if you are hoping to submit the firm online, I have never done it that way.  For around 20 years, for my non resident son, I have completed the form online, printed off the three copies, and paid over the counter from my bank account in spain

No John, I was hoping to pay over the counter at the bank. I'm going back to spain tomorrow so I will have to complete the forms on my pc over there. I don't have a printer in spain. This is why I was trying to complete the forms here before I go. Print them and take them over with me. As a very last resort I will go to our lawyer and get him to do it for us. 

Edited post: John, do you send a copy to the tax office?