non resident tax
 

this is the first i have heard about non residence tax does anybody how much it is and is it compulsary.thanks

Re: non resident tax
 

Depends on the value of your property (and any rental income) and yes.

Suggest you start here
http://www.agenciatributaria.es/AEAT...come_Tax.shtml

Re: non resident tax
 

another useful source is

http://www.advoco.es/most-requested-...-tax-2010.html

which explains it to you in simple terms.

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Re: non resident tax
 

I'm filing in Modelo 210 to pay my Deemed Rental Income Tax but can't decide whether to use 1.1% or 2% for the calculation.

The property was constructed in 2006 and the last catastral value revision in my area was in 1990.

Can anybody help please?

These are the relevant notes from tax form 210:

Section 210 I must only be used to declare earnings from urban buildings used by natural persons for their own enjoyment.
Taxable base [4]: Enter the result of applying one of the percentage amounts below, whichever corresponds, to the property register value of the building.
Applicable percentage:
- Buildings whose property register value has been reviewed or changed with effect from 1 January 1994............................1.1%
- Other buildings......................................... ...........2%
No expenses may be deducted from the resulting amount.
The resulting amount is understood to refer to the full calendar year. The number of days is proportionally reduced when ownership has not been throughout the entire year or when it has been rented for part of the year.
If at the date of accrual of the tax (31 December) the buildings have no property register value, or the owner has not been notified of this, the taxable base of the same is calculated as 50% of that calculated for the purposes of wealth tax. This amount is the greater of the following: The price, consideration or cost price of the property, or the value of the same established by the administration for other taxes. In these cases, the percentage shall be 1.1%.
In the case of buildings under construction and in cases in which the building cannot be used for town planning reasons, no income whatsoever shall be considered

Re: non resident tax
 

If the catastral value is from 1990, you need to use 2%. Even though the property was constructed in 2006, the value will be based on the 1990 valuations.

Re: non resident tax
 

It's actually always been payable, but, I suspect, due to the economic climate at present they have decided that they need to actually collect it now, so you may find you have demands for more than 1 year. They base the tax on assuming you rent out your property as you are not a resident.

Re: non resident tax
 

So how can they value the property 16 years before it was built? Presumably there is a generic table for each area based on square metre living area and any new property is valued against that.

It's a shame the official guidance notes are so ambiguous and don't explain this clearly.

Re: non resident tax
 

As far as I understand it will be because your Catastaral value for the area hasn't been revised that is what sets the % you pay not when the house was built.

Re: non resident tax
 

I believe it is being challenged in the EU courts as being discriminatory and against the human rights of non-residents.

Re: non resident tax
 

Not surprising really if it is, I pay it but it is a bit of a joke you pay all your other taxes etc and if you don't rent out a property not really on that you have to pay a none residents tax, but suppose nobody said life was fair!

Re: non resident tax
 

Off topic -

Bobd22 - why do you keep putting nonE resident instead of the correct term of non-resident? As you do it consistently, I'm sure you must have a reason for it.

Re: non resident tax
 

I believe you can make a declaration stating that you will be the sole occupier, however that does mean that your relatives can't use it, only you. Even if relatives come over and pay nothing, then it will be classed as renting.

Re: non resident tax
 

How do I find out when my catastral value was made? I have a catastral reference and can see the value on my last IBI invoice. But can't find any way to determine when the valuation was made. Can someone point me in the right direction?

Re: non resident tax
 

town hall

Re: non resident tax
 

Thanks, we'll be over there next week so I'll go in and ask.