Taxation as a new non-resident property owner

Information and questions about the Law in Spain and Andalucia.
Espana101
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Taxation as a new non-resident property owner

Postby Espana101 » Wed Jan 31, 2018 12:32 pm

I bought a property in Spain last summer, in the joint names of myself, my wife and our adult daughter. We each, therefore own one third of the property. None of us intend to become resident in Spain for tax purposes.

I understand that the starting point for the tax position is that all 3 of us have to register with the Spanish tax authorities, and that we do this by completing a Modelo 30, although some websites do not specifically mention this requirement. Is an NIE enough or do we need to go through the Modelo 30 process ?

Assuming that we do need to go through the process, if I have understood correctly, we can complete a paper form (online registration does not appear to work for us) and simply post this to our local tax office or drop it in without an appointment. My wife and I need only 1 form (which we both have to sign) and we will need another form for our daughter. Assuming this is correct, my first question is whether there is an English translation of the form available anywhere, or any guide in English which explains which boxes we need to complete and with what information, or whether anyone can talk us through this. Looking through the form with my rudimentary Spanish it looks to me that all we need are :-

Box 1 - I am not sure which box we would tick. Would it be the first option (I guess registration in the tax register) ?
Boxes 2 and 3 on the form for myself and wife
Box 4 if we elect for our fiscal address at our property in Spain, or box 5 if we opt for our UK address. Is there any advantage to either ?
We don't need boxes 6 and 7 (I think)
Boxes 8 and 9 appear straightforward

We then move onto the annual return(s). I am a little confused whether there is just a Modelo 210 to be completed, or whether a Modelo 714 also has to be completed (as suggested on at least 1 website). I think it should just be the Modelo 210 if we are non-resident, but any advice on that appreciated.

If I have understood correctly my first return does not need to be submitted until Dec 2018. Is that correct ?

Very basic questions I know, but it is hard to find consistent and comprehensive advice online, and I am reluctant to pay someone for doing something which I imagine should be pretty simple.

Beachcomber
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Re: Taxation as a new non-resident property owner

Postby Beachcomber » Wed Jan 31, 2018 1:47 pm

All three of you need to register with AEAT to pay the non-resident tax otherwise the forms will not work. The easiest way is to call at your local AEAT office with your passports, NIE sheets and escritura for the property and a clerk will do it for you. It is not just a case of 'dropping' it in and you will need an appointment for each of you which you can do here:

https://www.agenciatributaria.gob.es/AE ... GC29.shtml

You will each need to complete a form 210. If you bought in 2017 you need to do this by the end of this year paying prorata to the number of days that you owned the property in 2017.

The allowance for patrimonio is €700.000 per person (including for non-residents) so unless you have a ten room mansion it is unlikely that your assets in Spain will necessitate the declaration of wealth tax on form 714.

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Enrique
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Re: Taxation as a new non-resident property owner

Postby Enrique » Wed Jan 31, 2018 9:38 pm

Hi Espana101,
You may find it useful to have a Digital Signature(s).....you then check you're in the Tax system, Check Form 210 has been submitted correctly i.e. the Payment has been Recorded at AEAT...Register with DGT and many other Spanish Government Sites.

Please see the FAQ's............

viewtopic.php?f=42&t=27571

"If I have understood correctly my first return does not need to be submitted until Dec 2018. Is that correct ?"

This correct but its best not to leave it to last minute as we have had fun in the past getting the Form to Validate. Also its easier to Take the Completed form(s) to your Bank and Pay.
UNIX is basically a simple operating system, but you have to be a genius to understand the simplicity.


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