Income statement for non-residents (MOD. 210)
Procedures for preparing and submitting a non-resident income tax declaration (IRNR, form 210)
IN WHICH CASES IS IT REQUIRED TO FILE THE DECLARATION?
Individuals who have their tax residence outside of Spain are required to file the declaration in the following cases:
- Individuals, when they have had some type of capital gain without having practiced withholding, for example, sale of shares in a company.
- Individuals, landlord of long or short term properties.
- Natural persons, owners of urban real estate located in the territory of Spain for their disposal.
- When they have had a profit or loss from the sale of a property located in Spanish territory.
- In the case of having earnings: at the end of each quarter, before the 20th of the months of April, July, October and January (up to 15 for returns with direct debit payments)
- In the case of possession of urban real estate, the declaration is presented before December 31 of the year following the one declared.
- In the case of sale of property, 3 months from the date of the deed of sale.
It is very important to differentiate filers, individuals, citizens of the European Union and those of more countries, since the type of tax is different: for EU citizens it is 19% and for the rest 24%.
On the other hand, citizens WHO are entitled to the deductions provided for from the tax base, just like Spaniards.
In the case of several property owners, a declaration is presented for each owner.
If the house has attached properties with their own cadastral references (garage and / or storage), a declaration must be submitted for each property.
At E-Consulting Abogados & Gestores we advise you and calculate the corresponding tax before filing the return.
DOCUMENTATION OR NECESSARY DATA:
- Copia de la documentación de identidad permiso residencia / NIE y pasaporte o ID CARD
- Domicilio en el país de residencia fiscal
- Domicilio en España.
- Documentación de inmuebles, de los cuales es titular (escrituras o notas simples)
- Ultimo justificante de pago de Impuesto de Bienes Inmuebles (IBI)
- Datos o justificantes de ganancias obtenidas en el trimestre.
- Para los arrendadores de inmuebles, ciudadanos UE: datos de pagos de comunidad, seguro, basura, hipoteca y facturas de reparaciones y mantenimiento.
- En el caso de venta de inmueble: escritura de adquisición y justificantes de los gastos de compra (impuesto de transmisiones patrimoniales (mod. 600), facturas de notario, registro de propiedad, gestoría, inmobiliaria etc.)
Other services that may interest you
- Prior advice
- Tax calculation.
- Draft declaration of the declaration.
- Prior sending of the results obtained from the declaration for confirmation.
- Presentation of declaration.
- Sending of supporting documents
- File backup of the statement.
- Attention of requirements when necessary.
WHY E-CONSULTING ABOGADOS & GESTORES
all our professionals have a lot of experience and are in a constant training process.
MAINTENANCE OF DEADLINES
all the deadlines established by law are strictly followed and controlled by the internal department..
we use the latest generation management software and all the existing technologies on the market.
QUALITY OF SERVICE
the quality of all services is constantly reviewed by the internal audit.
all our clients are consulted regarding the services provided.
COMPENSATION OF SANCTIONS
we compensate the fines and interests produced by the fault of our accountants.
fill in the application attaching necessary data and documents
one of our professionals will contact you to see the details
Prepayment of service payment (standard payment method: 100% in advance
carrying out the necessary procedures to complete the requested service
sending the supporting documents for the service performed and final invoice.
José María Esteve Rodríguez
Begoña Gómez Olivas
tax and accounting area director
Sandra Milena Aranda López
Labor area director
Marina Orts Rodríguez
Administration and accounting
Vanessa Burillo Bernabeu
David Camacho Mazarro
Foreigner area manager
Sonia Micaela Cejas
Tatiana Faedo Gukasian
The professional activity of the company is ensured with the Civil Liability policy in the insurance company CASER.