Rental tax surcharge and penalty

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This topic contains 5 replies, has 5 voices, and was last updated by Profile photo of Anonymous Anonymous 10 years, 9 months ago.

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  • #51574
    Profile photo of Anonymous
    Anonymous
    Participant

    Hi

    I decided to pay tax on the rental from my spanish apartment. I did not realise you have to submit a quarterly tax return! As a result my first 3 quarterly returns were late and attracted surcharges of 5%, 10% and 15% repsectively.

    I now have what i presume are the surcharge notifications. the covering letter is called “PROPUESTA DE LIQUIDACION DE RECARGO POR PRESENTACION FUERA DE PLAZO DE AUTOLIQUIDACIO” which details the rents and the individual surcharges.

    The second sheet of paper i have difficulties with It is called

    ” Modelo para efectuar alegaciones en el procedimiento de liquidacion de recargos”

    The first section is called:

    “Identificacion del documento”
    NIF:
    Referencia:

    The second section is called

    “Alegaciones”
    D./Dna………………………..,con NIF………………………………………………..
    como…………………………………………de……………………………………………..,con NIF………………………….
    expone que:

    El dia……………………..de………………………de…………………………….he recibo propuesta de liquidacion de recargo por presentacion fuera de plazo de autoliquidacion. En dicho escrito se comunica la puesta de manifiesto del expediente a fin de podor consultar el mismo, alegar lo que entienda conveniente y aportar cualquier documento, justificante o prueba que considere oportuna para la defensa de mis derechos.

    Por todo ello deseo poner de manifiesto la opcion senalada con un (X) de las dos que recogen a continuacion.

    ( ) Que, estando de acuerdo con la propuesta contenida en el citado escrito, no presento ninguna alegacion.

    ( ) Que no estoy de acuerdo con la propuesta contenida en el citado escrito, por lo que deseo manafestar que:

    Asimismo, como prueba de ello, aporto los siguentes justificantes:

    En………………..,a………de………………………….de………………

    El interesado/representante

    Fdo:……………………………………

    Please can you tell me which parts of the form to complete and how. Do i send a cheque? How do i make payment? I am not appealing so i presume i put a cross in the first paragraph box and send it back to the sender?

  • #60978
    Profile photo of katy
    katy
    Spectator

    You need to X the first option “estando en acuerdo”. Don’t know about paying it, maybe ask your bank. I actually don’t know anyone who declares rental income.

  • #60982
    Profile photo of Anonymous
    Anonymous
    Participant

    Hi Katy,

    I apologise for butting in here. I just want to ask you a question. You are in Elviria right? If so, do you happen to know if there is any work being done on the lower part of Green Hills, since the license has recently been revoked? Please don’t worry if you are not near there. TIA.

    Claire.

  • #60985
    Profile photo of Anonymous
    Anonymous
    Participant

    ashtondav,

    I cannot be 100% sure as I haven’t seen the full document but for your description and the written content given this is not an invoice/order of payment so you don’t have to pat yet. If the document doesn’t specifically says so.

    This is only a compulsory step for the tax administration, they have started the procedure, made their first calculation of the surcharge (you are given no penalty fine here) and now they just give you (as they must to) the right to examine the full dossier, and to allege if you think they are wrong or mistaken (if you think you owe nothing because you did all things right or maybe their calculation is not correct, etc…) and to provide documents or other proof of your argument… (I’m afraid not knowing you had to pay in those particular dates wont be a valid legal excuse) 😥

    If you think they are right or simply you don’t want to argue, simply put the cross in the first paragraph box.

    In both cases you have to return the document to the sender. If you are doing it by mail and not personally (I understand you are in Spain) I advice you to make a copy of the document, go with both the original and the copy to your post office with your envelope open, the employee will put a stamp with the date in your copy so you can have proof you did sent it and the date you did it.

    In a few days you will receive the final decision with (now) a legal invoice of payment, providing the dates and the ways to pay (usually you will be able to pay thru any bank just showing them the document)

    Cesar

  • #60986
    Profile photo of Anonymous
    Anonymous
    Participant

    I wish the strict regulations concerning the public having to pay taxes were as concise and legally binding as well for developers paying up when they have breached their contract, or for a bank to honour a bank guarantee without a fight.
    Seems the law, and legal financial obligations only really work when it comes to the Spanish government’s own pockets…… 😉

  • #60987
    Profile photo of Anonymous
    Anonymous
    Participant

    Seems the law, and legal financial obligations only really work when it comes to the Spanish government’s own pockets……

    You betcha!

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