Quarterly Rental Tax Return
- rosiflower
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Quarterly Rental Tax Return
Hi there
I'm about to attempt my second trimester model 210 online after aquiring a digital certificate on my last visit to Spain.
Our apartment is rented out but in this last trimester (April, May, June) it has only been us that has used it.
From what I understand, I must pay a daily rate of imputed tax for these 3 months.
For the trimesters where we have had rentals, I have made deductions for bills and repairs etc. Am I still able to deduct these outgoings in this quarter if there have been no rentals?
I'd be really grateful for any advice and tips on the online procedures. Many thanks!
I'm about to attempt my second trimester model 210 online after aquiring a digital certificate on my last visit to Spain.
Our apartment is rented out but in this last trimester (April, May, June) it has only been us that has used it.
From what I understand, I must pay a daily rate of imputed tax for these 3 months.
For the trimesters where we have had rentals, I have made deductions for bills and repairs etc. Am I still able to deduct these outgoings in this quarter if there have been no rentals?
I'd be really grateful for any advice and tips on the online procedures. Many thanks!
Re: Quarterly Rental Tax Return
I'm not sure about deducting the outgoings. But note that if you need to pay imputed tax, it must be filed in the following year. So any imputed tax you need to pay for 2019, must be filed and paid any time from Jan 1, 2020, to Dec. 31, 2020.
So it seems like you don't need to file anything at the moment.
Here's a little table I use to remind myself of the differences in filings:
For rental income
use Grouping
accrual date blank
type 01
file quarterly - first 20 days after the end of the quarter (1 - 15 for Internet payments)
For imputed income (no rent)
no Grouping
period OA
accrual date 3112yyyy (Dec. 31)
type 02
make sure payer is blank (renter name)
file annually - before Dec. 31 of the next year
use "valor catastral" (from IBI) -- 1.1 or 2% in box 04
prorate the amount for period of the year when not rented
So it seems like you don't need to file anything at the moment.
Here's a little table I use to remind myself of the differences in filings:
For rental income
use Grouping
accrual date blank
type 01
file quarterly - first 20 days after the end of the quarter (1 - 15 for Internet payments)
For imputed income (no rent)
no Grouping
period OA
accrual date 3112yyyy (Dec. 31)
type 02
make sure payer is blank (renter name)
file annually - before Dec. 31 of the next year
use "valor catastral" (from IBI) -- 1.1 or 2% in box 04
prorate the amount for period of the year when not rented
- rosiflower
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- Location: Yorkshire
Re: Quarterly Rental Tax Return
Thanks for getting back to me. Much appreciated!
It seems so complicated and now I'm even more confused!
So if you have a quarter with no rentals you don't file a tax return at all?
Do you pay that quarter's imputed tax separately? Just thinking that it may look like a gap in the tax files...
It seems so complicated and now I'm even more confused!
So if you have a quarter with no rentals you don't file a tax return at all?
Do you pay that quarter's imputed tax separately? Just thinking that it may look like a gap in the tax files...
Re: Quarterly Rental Tax Return
Right. If you don't have any rental income for a quarter, you don't file the 210. And, yes, you file tax on rental income separately from imputed tax. So, you may actually need to file two separate form 210's in the beginning of 2020. One for imputed income for all of 2019, and one for rental income for Q4 of 2019. Although, to be 100% correct, for the imputed income you have until the end of 2020 to file.
- rosiflower
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- Location: Yorkshire
Re: Quarterly Rental Tax Return
Thank you! Really appreciate the help!
- rosiflower
- Tourist
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- Joined: Sun Jun 23, 2019 3:39 pm
- Location: Yorkshire
Re: Quarterly Rental Tax Return
After receiving some great advise last time and finding out I didn't have to file a tax return in a quarter with no rental income, I have just gone about filing the most recent quarter using a digital certificate.
I filled the form in today and checked the option for an NRC, filled in my bank details and sent the payment. A page came up with the 'Confirmación pago' and I then checked the 'conforme' box and clicked 'enviar'. All seemed okay but it didn't take me back to the 210 form to print it out which I thought it would. It seemed to say that it had timed out.
I've checked on my bank statement and the amount of tax has indeed been paid and I can print out a receipt from there. However I don't have a copy of the 210 form. Is there a way I can still print it out?
And also, is there a way of accessing your payment history? Apparently there is an option to 'consultation de un pago anterior' but I can't find it anywhere!
Any help and/or instructions would be much appreciated. I seem to be going round in circles!
I filled the form in today and checked the option for an NRC, filled in my bank details and sent the payment. A page came up with the 'Confirmación pago' and I then checked the 'conforme' box and clicked 'enviar'. All seemed okay but it didn't take me back to the 210 form to print it out which I thought it would. It seemed to say that it had timed out.
I've checked on my bank statement and the amount of tax has indeed been paid and I can print out a receipt from there. However I don't have a copy of the 210 form. Is there a way I can still print it out?
And also, is there a way of accessing your payment history? Apparently there is an option to 'consultation de un pago anterior' but I can't find it anywhere!
Any help and/or instructions would be much appreciated. I seem to be going round in circles!
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- Andalucia Guru
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Re: Quarterly Rental Tax Return
You can access your history of form 210 submissions here:
https://www1.agenciatributaria.gob.es/e ... 210ci.html
or, alternatively, here:
https://www1.agenciatributaria.gob.es/e ... cn00c.html
https://www1.agenciatributaria.gob.es/e ... 210ci.html
or, alternatively, here:
https://www1.agenciatributaria.gob.es/e ... cn00c.html
- rosiflower
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- Location: Yorkshire
Re: Quarterly Rental Tax Return
Thanks for that. Unfortunately both links take me to an error page. Not sure if I'm doing something incorrectly.
Is there a sequence I can follow from the 'Sede Electrónica' page that I could follow maybe?
Is there a sequence I can follow from the 'Sede Electrónica' page that I could follow maybe?
- rosiflower
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- Location: Yorkshire
Re: Quarterly Rental Tax Return
Okay, I found under "Mis Expedientes' that there is a link to "Consultar declarations Presentadas'. Is that the link you sent me?
If so, the tax return I presented today is not there although I have got the receipt. Does it take a while to process and appear or is there somewhere else to look maybe?
If so, the tax return I presented today is not there although I have got the receipt. Does it take a while to process and appear or is there somewhere else to look maybe?
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- Andalucia Guru
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Re: Quarterly Rental Tax Return
The links I sent are to different pages. I can access them both but the first one currently gives a subsequent error. The second link shows the declarations for the person whose digital certificate I used. I cannot use my own because I submit my declarations as a fiscal resident.
New declarations normally appear immediately. If the one you have just presented is not there it may have been lost when it timed out during the moments when you were obtaining the NRC. I seem to remember that Enrique had this problem once. I am not sure what he did to resolve it.
You could try typing out the declaration again and use the NRC number you already have. I think this should work but I have never tried it. If all options to recuperate your original declaration fail than this would seem to be the only alternative. I suggested this to someone once before but I never got any feedback on the result. If you do this could you please let me know the outcome.
I cannot remember if the NRC is linked to the número de expediente of the 210. If it is this may not work. If you don't want to try this you could double check tomorrow with the AEAT IT helpline.
The way to avoid this happening again is to export the declaration to a file then, if it times out, you can recupérate It with the same número de expediente and enter the NRC manually.
New declarations normally appear immediately. If the one you have just presented is not there it may have been lost when it timed out during the moments when you were obtaining the NRC. I seem to remember that Enrique had this problem once. I am not sure what he did to resolve it.
You could try typing out the declaration again and use the NRC number you already have. I think this should work but I have never tried it. If all options to recuperate your original declaration fail than this would seem to be the only alternative. I suggested this to someone once before but I never got any feedback on the result. If you do this could you please let me know the outcome.
I cannot remember if the NRC is linked to the número de expediente of the 210. If it is this may not work. If you don't want to try this you could double check tomorrow with the AEAT IT helpline.
The way to avoid this happening again is to export the declaration to a file then, if it times out, you can recupérate It with the same número de expediente and enter the NRC manually.
- rosiflower
- Tourist
- Posts: 12
- Joined: Sun Jun 23, 2019 3:39 pm
- Location: Yorkshire
Re: Quarterly Rental Tax Return
Thanks Beachcomber. I really appreciate your help.
I'm really stuck. I just don't understand it. I have a comfirmation of payment (called DialogoFirma) and it has gone from my bank but I haven't actually got an NRC number to enter when I try to type out the declaration again. Would this be on their system somewhere? I don't know.
When I try to get another NRC it tells me there is an error: Código de return: 98 - Error de comunicación con la EE.FF.
I really don't know what to do now.
I'm really stuck. I just don't understand it. I have a comfirmation of payment (called DialogoFirma) and it has gone from my bank but I haven't actually got an NRC number to enter when I try to type out the declaration again. Would this be on their system somewhere? I don't know.
When I try to get another NRC it tells me there is an error: Código de return: 98 - Error de comunicación con la EE.FF.
I really don't know what to do now.
- Enrique
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Re: Quarterly Rental Tax Return
Hi Beachcomber,
" I seem to remember that Enrique had this problem once. I am not sure what he did to resolve it."
I have done nothing so far as my Digital Signature ran out and I had to sit on the bench (i.e back to UK) for some time out. I now have a new shiny DS so will look into it.
I believe although the bank recorded the Payment out, AEAT hasn't registered it ( I got the AEAT Timeout ), I will have another go shortly. Get NRC THEN go on AEAT site and follow the procedure. If all else fails I shall do a Manual submission.
The above is just the Non-Resident (no rent out) annual Form 210 .
" I seem to remember that Enrique had this problem once. I am not sure what he did to resolve it."
I have done nothing so far as my Digital Signature ran out and I had to sit on the bench (i.e back to UK) for some time out. I now have a new shiny DS so will look into it.
I believe although the bank recorded the Payment out, AEAT hasn't registered it ( I got the AEAT Timeout ), I will have another go shortly. Get NRC THEN go on AEAT site and follow the procedure. If all else fails I shall do a Manual submission.
The above is just the Non-Resident (no rent out) annual Form 210 .
All my best learning experiences start with a problem I need to solve.
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- Andalucia Guru
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- Location: Guadalhorce Valley
Re: Quarterly Rental Tax Return
Thanks Enrique but doesn't that mean you will be paying twice?
To Rosiflower:
Have you tried the option 'Recargar' at the bottom of the 210. This is different to the option to 'Importar' because the form is populated from the AEAT servers rather than locally from your computer as is the case with 'Importar'.
If all else fails I think a call to AEAT IT may resolve this. They are very helpful but you will need to speak to them in Spanish.
To Rosiflower:
Have you tried the option 'Recargar' at the bottom of the 210. This is different to the option to 'Importar' because the form is populated from the AEAT servers rather than locally from your computer as is the case with 'Importar'.
If all else fails I think a call to AEAT IT may resolve this. They are very helpful but you will need to speak to them in Spanish.
- rosiflower
- Tourist
- Posts: 12
- Joined: Sun Jun 23, 2019 3:39 pm
- Location: Yorkshire
Re: Quarterly Rental Tax Return
Okay I've solved it! I entered the information into the form again and then found the NRC number on the receipt from the bank. I entered that and it's worked - Phew!!!
Thank you so much everyone for your help!
Thank you so much everyone for your help!
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- Andalucia Guru
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Re: Quarterly Rental Tax Return
Good. I'm glad you have resolved the matter.
- Enrique
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Re: Quarterly Rental Tax Return
Hi Beachcomber,
Seems my shiny new DS is a bit tarnished already , as I can only access bits of AEAT site.........like request Labels and check the Personal data held.
Using your Link...........
If I try to check Form 210 Payments Record I get error............1112
Non-Resident Income Tax
Non-residents without permanent establishment
Model 210, exercise 2018
Wrong answer
Error detected:
IN THESE MOMENTS YOUR PETITION CANNOT BE ATTENDED, ERROR CODE: 1112
Using this link............
https://www1.agenciatributaria.gob.es/e ... cn00c.html
I can see my wife's Manual entered payment for year 2018 submitted early this year 2019.
My online payment for 2018 done online with NRC at same time as above is not showing, but previous Manually submitted years are.
Seems my shiny new DS is a bit tarnished already , as I can only access bits of AEAT site.........like request Labels and check the Personal data held.
Using your Link...........
If I try to check Form 210 Payments Record I get error............1112
Non-Resident Income Tax
Non-residents without permanent establishment
Model 210, exercise 2018
Wrong answer
Error detected:
IN THESE MOMENTS YOUR PETITION CANNOT BE ATTENDED, ERROR CODE: 1112
Using this link............
https://www1.agenciatributaria.gob.es/e ... cn00c.html
I can see my wife's Manual entered payment for year 2018 submitted early this year 2019.
My online payment for 2018 done online with NRC at same time as above is not showing, but previous Manually submitted years are.
Last edited by Enrique on Sun Oct 06, 2019 5:29 pm, edited 1 time in total.
All my best learning experiences start with a problem I need to solve.
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- Andalucia Guru
- Posts: 11081
- Joined: Tue Jun 15, 2004 11:11 pm
- Location: Guadalhorce Valley
Re: Quarterly Rental Tax Return
I get that response from the first link in my post below but the other one works, ie this one:
https://www1.agenciatributaria.gob.es/e ... cn00c.html
I think it is probably their site that is tarnished not your digital certificate!
https://www1.agenciatributaria.gob.es/e ... cn00c.html
I think it is probably their site that is tarnished not your digital certificate!
- rosiflower
- Tourist
- Posts: 12
- Joined: Sun Jun 23, 2019 3:39 pm
- Location: Yorkshire
Re: Quarterly Rental Tax Return
Hi Everyone!
Hope you're all keeping safe and well.
I'm back on the Quarterly Tax Return - I always struggle with something on it!
Can anyone tell me if we now need to pay 24% tax on our gross rental income or are we still on 19% until the end of 2020?
I'm thinking that it may not be worthwhile renting if we're paying so much tax. What do other people think?
Hope you're all keeping safe and well.
I'm back on the Quarterly Tax Return - I always struggle with something on it!
Can anyone tell me if we now need to pay 24% tax on our gross rental income or are we still on 19% until the end of 2020?
I'm thinking that it may not be worthwhile renting if we're paying so much tax. What do other people think?
Re: Quarterly Rental Tax Return
Brexit wise? Its till the end of the year at least. Still under E.U laws now
Re: Quarterly Rental Tax Return
You mean it's not worth it to rent if you'll have to pay 24% tax? Well, you'll still get to keep 76% of your rental income. It won't be as good as keeping 81% of the rental income. But it would still be better than zero, no?rosiflower wrote:I'm thinking that it may not be worthwhile renting if we're paying so much tax. What do other people think?
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