Author Topic: Payment of non-residents tax and late payment fines  (Read 1743 times)

Offline keith edwards

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Payment of non-residents tax and late payment fines
« on: October 09, 2018, 14:23:25 pm »
Hi
Can anyone advise how to register on-line to pay this tax?
I'm currently using Spanishtaxformsuk to do it but it must be possible to do it yourself if you are  unable to get to a bank.
Cheers
Keith

Offline Lexeus

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Re: Payment of non-residents tax and late payment fines
« Reply #1 on: October 09, 2018, 15:36:45 pm »
By non-residents tax I believe you mean, non-residents property owner tax or "IRNR - Impuesto sobre la Renta de no Residentes"

Not something I do, but a quick google shows this page https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/GF00.shtml

It appears to list the Modelo 210 as accessible by anyone for filling in online but only to print out or pdf for presentation to an office later. T
Also, the first option on the list appears to suggest it can be done online, but cannot be accessed without an electronic ID, do you have one?

Only other suggestion I would have is to contact the office that you would normally visit in person via email, and request an invoice for the IRNR on your property, you can then make payment via bank transfer. Atleast that is possible for municipal Car tax.

Sorry I can't be more exact as I haven't had to pay this before.

Offline emmi

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Re: Payment of non-residents tax and late payment fines
« Reply #2 on: October 09, 2018, 20:05:47 pm »
Spanish Tax forms can make the payment to the Hacienda on your behalf - here is an extract from their website:

How Do I Pay My Tax?

Simply by taking the forms into your bank. There is no need to employ expensive fiscal representatives, gestors or lawyers in Spain to do this. We calculate your tax liability and prepare the form for you. You then just take the form to the bank to pay.  If you prefer, we can also arrange payment of
the tax for you for a fee of £12 pp (see below). [top]
I'm Not Going to Spain Again this Year, How Do I Pay?

We can present the forms for you, pay the tax and send you the receipts for you for a charge of £12 per person.

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #3 on: October 09, 2018, 21:37:09 pm »
Hi
Can anyone advise how to register on-line to pay this tax?
I'm currently using Spanishtaxformsuk to do it but it must be possible to do it yourself if you are  unable to get to a bank.
Cheers
Keith

Not sure if you just want to pay the annual non-resident tax (form 210) or if you are talking about paying a fine for non-payment or if you want to pay previous years non resident tax which you have missed.

If you complete the form online you can select to pay it from a Spanish account and put in the bank details and it will be taken from that account,

If you need help filling the form in I can give you help just ask here and I will post on here or pm me. (or search my posts as have given help on form 210 to loads of people.)
Click search (2nd from the orange Home at top left of this page.

Then put in 210 in search. Delete asterisk and put my user name beachlife in and click search.

Go through my posts and you will find an answer to your question.

This may help you to check you are working out the amounts correctly.

Determination of the taxable base amount'
Box [04] Your valor catastral multiplied by 1,1% (2% if the last revaluation was prior to 1994)**
Box [21] 19.5 (See under heading Applicable tax rates below)
Box [22] The result of taking 19.5% of box 04
Box [23] Enter 0 or leave blank
Box [24] Same as 22
Box [25] Box [26] Box [27] Leave blank. This tax is not covered by the double taxation agreement.
Box [28] Same as 24
Box [29] Box [30] Enter 0 or leave blank
Box [31] Same as 28 (boxes 22, 24, 28 and 31 should show the same amount)
**This will change in respect of declarations made in 2016 for 2015 and the percentage will depend on when the most recent catastral revision was carried out (1,1% up to ten years ago and 2% more than ten years ago). More details to follow.

Rates for 2015 (Returns submitted in 2016) = 19,5% for EU tax residents - 24% for non EU tax residents
Rates for 2016 (Returns submitted in 2017) = 19% for EU tax residents - 24% for non EU tax residents

« Last Edit: October 09, 2018, 21:43:50 pm by beachlife »

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #4 on: October 09, 2018, 21:48:22 pm »
You didn`t say which locality you are in as you will need to check whether the rateable value has changed in the last 10 years.

If you are in La Oliva your taxable base is 2% check your area as each may be different. However I believe most were last assessed more than 10 years ago so chances are your taxable base will be 2% as well.

Website to check is here

http://www.catastro.meh.es/esp/ponencia_valores.asp

By the way you pay this tax for the previous year not the current, So if you are paying this year you will complete the tax form with the date of tax to be paid as 31/12/17.

Also if there are joint owners each person has to complete a form in their name, So if there are 2 people they both complete a form but pay half of the tax each.
« Last Edit: October 09, 2018, 21:52:10 pm by beachlife »

Offline spitfire58

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Re: Payment of non-residents tax and late payment fines
« Reply #5 on: October 09, 2018, 22:30:57 pm »
Just did ours today using the “Spanish tax forms” company. Did this last year as well. Very easy & efficient, at least using them I know all is done properly (no disrespect intended beachlife) for me it is simply a case of knowing it is done properly when I don’t understand to much of the language 😁😁

Offline Archer

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Re: Payment of non-residents tax and late payment fines
« Reply #6 on: October 09, 2018, 23:16:50 pm »
Thanks Beachlife. I do it myself, as you showed us how easy it was, before.
Just to be clear on rates y/end 2017 - is it 19 or 19,5% ?
And, as I have 2 to report in different municipalities, is Pajara 2%, and Tuineje 1,1%?

Thanks again for all your guidance (and for reminding to do it..) as I keep 'forgetting' !!!
Cheers

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #7 on: October 10, 2018, 10:26:22 am »
Just did ours today using the “Spanish tax forms” company. Did this last year as well. Very easy & efficient, at least using them I know all is done properly (no disrespect intended beachlife) for me it is simply a case of knowing it is done properly when I don’t understand to much of the language 😁😁

I understand some people are hesitant in tackling the issue due to it being a different country. However the tax form can be brought up in English if you go to the correct link.

Use this link (with EN) at the end of it the Spanish language form has ES
https://www2.agenciatributaria.gob.es/es13/h/ie02100b.html?idi=EN

Also, use IE only as it needs java and the chrome and firefox don`t use java. Make sure you have the latest java upgrade as the page will not load if you don`t.

You could give it a practice run spitfire as it doesn`t do any harm even if you have paid it or not even if you verify it as the form isn`t transferred as due for payment until its been to the bank or a money transfer is made. The verify is just an online check to make sure you have completed the form. So no need to worry about you getting something wrong as their online system points out what you need to change. If the worse comes to the worse you can go back try again and if necessary contact me (or if I am over I can go over it for you), or you could use your backup of Spanish tax forms.

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #8 on: October 10, 2018, 10:54:24 am »
Thanks Beachlife. I do it myself, as you showed us how easy it was, before.
Just to be clear on rates y/end 2017 - is it 19 or 19,5% ?
And, as I have 2 to report in different municipalities, is Pajara 2%, and Tuineje 1,1%?

Thanks again for all your guidance (and for reminding to do it..) as I keep 'forgetting' !!!
Cheers

Its 19% for 2017 & 2018 and that all the time (unless the Spanish government increase taxes). However with Brexit on the horizon at the moment if you are a UK citizen as things are at now the rate would increase to 24.5%. I`ll try to inform everyone as things calm down and policy is announced. But assume at the moment that UK passport holders will be using 24.5% from 2019 onwards.

Pajara last had a reassessment in 1998 so it`s 2%
Tuineje last had a reassessment in 2002 so it`s 2%

The rule is the last assessment must have been made in the last 10 years to use 1.1% which is why I suggest checking each year as you never get told whether they has been a reassessment.  However, you may have noticed an increase in your CV but this has been only applied to non residents in La Oliva (a political decision made by politicians to make sure the people who vote are not upset). I contacted  Agencia Tributaria but they said they use the site I use and as far as they were concerned that's was a local issue and I must use the figures on that site to decide what rate I use.

You can check any reassessments each year on here
http://www.catastro.meh.es/esp/ponencia_valores.asp






Offline Archer

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Re: Payment of non-residents tax and late payment fines
« Reply #9 on: October 10, 2018, 11:44:40 am »
Thanks Beachlife. It was the example above that threw me (not difficult!) as it used 19,5%.
Maybe this year I'll try paying online, as well, save printing out three copies of everything to take to the bank.
Thank you.

Offline keith edwards

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Re: Payment of non-residents tax and late payment fines
« Reply #10 on: October 10, 2018, 11:57:01 am »
Hi Archer
How do you pay on-line please.
Cheers
Keith

Offline Archer

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Re: Payment of non-residents tax and late payment fines
« Reply #11 on: October 10, 2018, 12:36:15 pm »
Keith. I'll let you know when I've tried it myself.  ;D Beachlife? Is it possible?
My bank paid it with a transfer last year. Up until then I had always used cash at any bank nearby.

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #12 on: October 10, 2018, 12:51:05 pm »
Keith. I'll let you know when I've tried it myself.  ;D Beachlife? Is it possible?
My bank paid it with a transfer last year. Up until then I had always used cash at any bank nearby.

When you get down to the payment section of the form you have an option to pay in cash or give your bank details as seen here

Choose the type of tax return
Positive Result To deposit  Deposit through a financial organisation based abroadZero tax payable Zero tax payableNegative result. Request for refund. in Spain
 Refund by transfer through the financial organisation based abroad Waiving the refund, in favour of the Public Treasury  Waiving the refund, in favour of the Public Treasury

Click on deposit through a financial organisation based abroad then you will see this to fill in the details

Deposit through a financial organisation based abroadDeposit made to the Public Treasury. Restricted account of collaboration in the Tax Agency's self-assessment tax collection.  "ES8790000001200270002107" Details of the foreign bank:Account holder or instructing party: Tax Identification Number (NIF) *
 Surname(s) and first name or company name: *
 European Union SWIFT-BIC code
  Account number (IBAN):
 
Hope that helps. Remember if you are paying the 2017 tax you have until 31/12/18 to pay it. personally I like to pay in cash as I am not keen on the Spanish tax office having any details of my bank account (as they have been known to take money from personal accounts if they think you owe tax) and also I like to have a stamped copy of forms so I can prove the tax has been paid.
« Last Edit: October 10, 2018, 12:53:13 pm by beachlife »

Offline cockney

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Re: Payment of non-residents tax and late payment fines
« Reply #13 on: October 10, 2018, 16:16:46 pm »
Thanks Beachlife. I do it myself, as you showed us how easy it was, before.
Just to be clear on rates y/end 2017 - is it 19 or 19,5% ?
And, as I have 2 to report in different municipalities, is Pajara 2%, and Tuineje 1,1%?

Thanks again for all your guidance (and for reminding to do it..) as I keep 'forgetting' !!!
Cheers

I believe that you can only DIY using form 210 if you own a single property if you own more than one then you have to use an assesoria. I'm not an expert but it may be worth seeking advise on this.

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #14 on: October 10, 2018, 16:42:52 pm »
Thanks Beachlife. I do it myself, as you showed us how easy it was, before.
Just to be clear on rates y/end 2017 - is it 19 or 19,5% ?
And, as I have 2 to report in different municipalities, is Pajara 2%, and Tuineje 1,1%?

Thanks again for all your guidance (and for reminding to do it..) as I keep 'forgetting' !!!
Cheers

I believe that you can only DIY using form 210 if you own a single property if you own more than one then you have to use an assesoria. I'm not an expert but it may be worth seeking to advise on this.

You may be right cockney, so might be worth researching Archer. Logic would assume that you would complete a tax form for each property as you are not receiving any income from the property then the Spanish tax system is collecting tax which incidentally is being considered by the EU if it is illegal at it discriminates against other no0n Spanish EU citizens. However, when did logic apply to the tax system of any country. I`ll do some research myself as never come across any one who has had 2 properties and wanting to complete form 210.

Offline Archer

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Re: Payment of non-residents tax and late payment fines
« Reply #15 on: October 10, 2018, 17:13:07 pm »
Just do a form for each. Do I smell more Spanish BS??
Maybe the case IF you use the property as a rental/holuday business. I never rent my home.
Anyway, I don't have two properties now.
« Last Edit: October 10, 2018, 17:21:55 pm by Archer »

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #16 on: October 10, 2018, 17:21:51 pm »
Just do a form for each. Do I smell more Spanish BS??

I`m looking into this Archer share your view as it seems illogical, but it's a credible question which needs addressing. Going to do some digging to see if I can find an answer, might be some time.

https://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/La_Agencia_Tributaria/Campanas/_Campanas_/Fiscalidad_de_no_residentes/_Impuesto_sobre_la_Renta_de_no_residentes_/Sin_establecimiento_permanente/_INFORMACION/Informacion_General/Cuestiones_sobre_bienes_inmuebles/Tributacion_de_los_inmuebles_urbanos_propiedad_de_no_residentes_personas_fisicas.shtml

There is no reference here of the need to use a fiscal representative if you have more than 1 property.

It states only
1.1. Representative

Except in the cases of residents in countries or territories with which there is no effective exchange of tax information, there is no obligation to appoint a representative before the Tax Administration. However, a representative can be designated voluntarily if so desired, notifying the appointment to the Delegation or Administration of the Tax Agency corresponding to the location of the property.

So would have thought if there was a need to use a representative if you had more than 1 property it would have said so here.

« Last Edit: October 10, 2018, 17:42:17 pm by beachlife »

Offline spitfire58

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Re: Payment of non-residents tax and late payment fines
« Reply #17 on: October 10, 2018, 17:47:09 pm »
Just did ours today using the “Spanish tax forms” company. Did this last year as well. Very easy & efficient, at least using them I know all is done properly (no disrespect intended beachlife) for me it is simply a case of knowing it is done properly when I don’t understand to much of the language 😁😁

I understand some people are hesitant in tackling the issue due to it being a different country. However the tax form can be brought up in English if you go to the correct link.

Use this link (with EN) at the end of it the Spanish language form has ES
https://www2.agenciatributaria.gob.es/es13/h/ie02100b.html?idi=EN

Also, use IE only as it needs java and the chrome and firefox don`t use java. Make sure you have the latest java upgrade as the page will not load if you don`t.

You could give it a practice run spitfire as it doesn`t do any harm even if you have paid it or not even if you verify it as the form isn`t transferred as due for payment until its been to the bank or a money transfer is made. The verify is just an online check to make sure you have completed the form. So no need to worry about you getting something wrong as their online system points out what you need to change. If the worse comes to the worse you can go back try again and if necessary contact me (or if I am over I can go over it for you), or you could use your backup of Spanish tax forms.


Thanks beachlife. Will give it a go 😁😁

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #18 on: October 10, 2018, 17:54:41 pm »
Thanks Beachlife. I do it myself, as you showed us how easy it was, before.
Just to be clear on rates y/end 2017 - is it 19 or 19,5% ?
And, as I have 2 to report in different municipalities, is Pajara 2%, and Tuineje 1,1%?

Thanks again for all your guidance (and for reminding to do it..) as I keep 'forgetting' !!!
Cheers

I believe that you can only DIY using form 210 if you own a single property if you own more than one then you have to use an assesoria. I'm not an expert but it may be worth seeking advise on this.

Would help cockney if you could tell me if you saw this advice in some document or website or was it word of mouth, as so far I can`t find any mention of the need to use a fiscal representative if you have more than 1 property. Would help me if you can point me in the right direction to assist me in checking it out.

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #19 on: October 10, 2018, 18:00:20 pm »
Just did ours today using the “Spanish tax forms” company. Did this last year as well. Very easy & efficient, at least using them I know all is done properly (no disrespect intended beachlife) for me it is simply a case of knowing it is done properly when I don’t understand to much of the language 😁😁

I understand some people are hesitant in tackling the issue due to it being a different country. However the tax form can be brought up in English if you go to the correct link.

Use this link (with EN) at the end of it the Spanish language form has ES
https://www2.agenciatributaria.gob.es/es13/h/ie02100b.html?idi=EN

Also, use IE only as it needs java and the chrome and firefox don`t use java. Make sure you have the latest java upgrade as the page will not load if you don`t.

You could give it a practice run spitfire as it doesn`t do any harm even if you have paid it or not even if you verify it as the form isn`t transferred as due for payment until its been to the bank or a money transfer is made. The verify is just an online check to make sure you have completed the form. So no need to worry about you getting something wrong as their online system points out what you need to change. If the worse comes to the worse you can go back try again and if necessary contact me (or if I am over I can go over it for you), or you could use your backup of Spanish tax forms.


Thanks beachlife. Will give it a go 😁😁

You have nothing to fear except fear itself. It is really not as daunting as you imagine. If you have used Spanish tax forms before you should get a similar figure when you complete the forms. I have known that when other people have worked out things sometimes it will be slightly different as depends on if they have rounded some numbers up or down when doing the calculations, so might not be exactly the same.




Offline cockney

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Re: Payment of non-residents tax and late payment fines
« Reply #20 on: October 10, 2018, 23:31:23 pm »
[quoteI believe that you can only DIY using form 210 if you own a single property if you own more than one then you have to use an assesoria. I'm not an expert but it may be worth seeking advise on this.
[/quote]

Would help cockney if you could tell me if you saw this advice in some document or website or was it word of mouth, as so far I can`t find any mention of the need to use a fiscal representative if you have more than 1 property. Would help me if you can point me in the right direction to assist me in checking it out.
[/quote]

I'm going back a long way to when you had to use a fiscal rep to pay this tax. A change of law then allowed you to pay this tax yourself using Form 14, have I got that right? It was then stated that only owners of one property could do this. I'll dig into my old files and see if I can find the evidence.


Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #21 on: October 11, 2018, 14:15:05 pm »
[quoteI believe that you can only DIY using form 210 if you own a single property if you own more than one then you have to use an assesoria. I'm not an expert but it may be worth seeking advise on this.

Would help cockney if you could tell me if you saw this advice in some document or website or was it word of mouth, as so far I can`t find any mention of the need to use a fiscal representative if you have more than 1 property. Would help me if you can point me in the right direction to assist me in checking it out.
[/quote]

I'm going back a long way to when you had to use a fiscal rep to pay this tax. A change of law then allowed you to pay this tax yourself using Form 14, have I got that right? It was then stated that only owners of one property could do this. I'll dig into my old files and see if I can find the evidence.
[/quote]

That sounds right which would explain why the 210 still has a copy included in the form for the fiscal representative, although one is still not needed, So far all my searches still don`t mention about the need for a fiscal rep if you have more than 1 property. Although Archer has not got 2 properties now, would still want to know if anyone asks in future if they can. Although I doubt not many people would own 2 properties as a non-resident unless they were perhaps in the process of buying another property and just waiting for a buyer.

Offline cockney

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Re: Payment of non-residents tax and late payment fines
« Reply #22 on: October 12, 2018, 17:20:19 pm »
Can't find the information that I'm looking for. Self assessment seems to have started in 1998 when form 214 appeared. Before this a fiscal rep. was required who used form 714 then 210. At that time there was not an English speaking rep. in Corralejo and we had to use Angela Webster who had an office in Arrecife, Lanzarote. How easy it is now.

The early version of 214 says that it is a simple declaration for non-residents and in brackets, (Housing for own use.) Applying simple logic, if this is a notional tax on property because the Spanish authority does not think that you would own a holiday home and not let it out for part of the year. Then even more so you would not own More than one property without letting it. Therefore this second home is subject to normal income tax which is cannot be paid using 214 now 210.

Offline Deso

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Re: Payment of non-residents tax and late payment fines
« Reply #23 on: November 22, 2018, 09:58:57 am »
Just wondering about whether the tax rate would be 1.1% if your house was built in the last 10 years?

Online beachlife

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Re: Payment of non-residents tax and late payment fines
« Reply #24 on: November 24, 2018, 21:19:43 pm »
Just wondering about whether the tax rate would be 1.1% if your house was built in the last 10 years?

Doesn`t matter when your house was built, as the tax would be assessed on the same basis as the last valuation which if it was more than 10 years ago by the municipality, is what the CV would be assessed at. So it would be 2% as the Spanish tax office look at when the Spanish register was last showing when the CV was re valued not the date of when any house was built, as this would mean they would have to check every single houses date of build.
« Last Edit: November 24, 2018, 21:21:49 pm by beachlife »