Impuestos sobre la Renta de no residentes

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This topic contains 4 replies, has 4 voices, and was last updated by Profile photo of petej petej 3 years ago.

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  • #57851
    Profile photo of nevillewillmott
    nevillewillmott
    Participant

    If a property is purchased part way through the Spanish tax year 2013, who is responsible for the above tax? Is it the new owner, the former owner or divided in some way?

    Por cierto, the property is not rented out

  • #118641
    Profile photo of Anonymous
    Anonymous
    Participant

    Neville,

    I think you might be referring to a different tax.

    The vendor is responsible for paying non-resident taxes such as their renta or implied rental income tax (even if not rented out) and patrimonio up until the day of the sale. If the buyer is a non-resident, they then have to pay these taxes from this day forward.

    All other taxes such as IBI are pro rata. Generally speaking, the vendor hands over with all latest bills like IBI and community fees paid, or should do, at least.

  • #118642
    Profile photo of nevillewillmott
    nevillewillmott
    Participant

    Hello Mark

    Thanks for replying so promptly

    The Spanish tax I am referring to is Impuesto Sobre la Renta, which I understand is a sort of personal income tax. In my case, I am a non Spanish resident and the apartment is not rented out. De ser asi, I believe there is something called ‘Renta Imputada’ (deemed income) which is used to calculate the tax due. The IBI is a separate issue

    To unpack my original question, I purchased the property in June 2013 so I need to know (1) if I am liable for this tax in 2013 (2) how I go about paying the tax

    Neville

  • #118649
    Profile photo of zenkarma
    zenkarma
    Participant

    @nevillewillmott wrote:

    To unpack my original question, I purchased the property in June 2013 so I need to know (1) if I am liable for this tax in 2013 (2) how I go about paying the tax

    Neville

    Mark has already answered your question:

    “If the buyer is a non-resident, they then have to pay these taxes from this day forward.”

    The tax you’re referring to is generally known as ‘non-resident property tax’ and is as Mark said – a tax on implied or imputed rental income for non-Spanish residents. So in answer to your first question, yes you are liable for this tax from the day you purchased your property. As for how to pay it, you fill in form 210:

    http://www.agenciatributaria.es/AEAT.internet/Modelos_formularios/modelo_210.shtml

  • #118679
    Profile photo of petej
    petej
    Participant

    @nevillewillmott wrote:

    To unpack my original question, I purchased the property in June 2013 so I need to know (1) if I am liable for this tax in 2013 (2) how I go about paying the tax

    Neville

    As a none resident you don’t have to pay tax due for 2013 until the end of 2014, so your half year or so tax will need to be paid by 31st December 2014

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