Tax return (form 210) if no rental income in a quarter?

[beowulf]

In Q4 last year i had no rental income (and no corresponding expenditures) i.e. a zero result. Am I supposed to submit form 210 anyway? I've been trying to fill in the form but it does not seem to accept a zero income? I was under the impression of that you need to submit a tax return for each quarter when you're letting your apartment for renting, irrespective if you have had incomes or not, is this wrong?

[Beachcomber]

This is still all up in the air but as far as I am aware you just submit an imputed tax return for the days on which there were no rentals then, in an ideal world, all the tax returns for that year will be coordinated.

[beowulf]

I found this on https://www.agenciatributaria.es/AEAT.i ... icos.shtml that in some respects supports your statement (I think...)

Deadline : depends on the result of the self-assessment:

With result to enter: within the first twenty calendar days of the months of April, July, October and January in relation to the income whose accrual date falls within the previous calendar quarter.

Domiciliation of the payment of the tax debt: in the case of telematic filing, the payment may be domiciled between 1 and 15 of the months of April, July, October and January.

With zero quota result: from 1 to 20 January of the year following the accrual year for the declared income.

With result to be returned: as of February 1 of the year following the accrual of the declared income and within the period of four years counted from the end of the period of declaration and income of the withholding. The deadline for filing the self-assessment will be understood to conclude on the date it is filed.

So it seems like the yearly imputed income tax declaration handles this as you propose, with the difference that you don't have all year to send it it in but must do this before January 20.

[Beachcomber]

I checked it in Spanish on the AEAT site and it looks as though you have to submit a zero return between the 1st and 20th January of the following year. I cannot see where it states that imputed tax has to be paid on the non-rented days pro rata but I am sure this is the case.

Perhaps you could try presenting the zero return now for the period last year when you had no income and see if it is accepted.

You could double check this with the AEAT helpline but you would have to speak to them in Spanish.

[beowulf]

Thanks Beachcomber, but I have tried all possible combinations with "Period" set to 4th quarter to no avail. If I set "Period" to "0A" annual I can get an error free form but this is very counter intuitive to me, since it is the 4th quarter and not the whole year I want to declare a zero income for.

And the help-line is no option for me if only Spanish. I'll wait a couple of days and see if someone can help.

[kevintosh]

Hi,
Rightly or wrongly I have always set period to “0A” and set the date to the end date of the relevant quarter (e.g. 30th June for Q2). I’ve never had a problem with this and was able to submit a zero return for 2019 Q2. This also works for other quarters where I’ve had income and the tax payments have been taken from my bank successfully on the 20th of the month following each quarter.