We have a property that we rent out (we are non residents) and we understand we have to complete Form 215 every 3 months to the Spanish Tax Authority with details of our guests.
We have a copy of this form and understand how fill it in (eventually!) but do we need to supply copies of passports for any foreign guests (ie non Spanish) or will just their passport numbers do?
Also where do we file it and where do we pay the tax?
I have to say that I agree with the sentiments of the other people who have posted replies. However, on the basis that you are going to make payment this can be done at any of the banks that collaborate with the Hacienda – I do not have the definitive list in front of me but I usually use BSCH or La Cam and a list should be contained within the instructions.
For queries and questions and points regaridng payment, presentation etc. you need to go to the tax office that corresponds to where your property is located.
Also, note that to make payment in certain banks you need etiquetas which contain your NIF and a bar code reference as the banks computer programs do not support manual entries. These can be applied for on-line (http://www.aeat.es) or from memory at your local tax office.
All my guests are english. I fill in a form 215 every quarter. I do not give all the names, passport numbers etc. I was told by my accountant this was not necessary and in 2 years of supplying the forms to the hacienda they have never contacted me about doing anything different. I find it really easy now – just download the forms from the web, fill ’em in (no more than about 10 boxes) and post ’em to my bank for payment. I found no problem in going to the hacienda and getting the sticky labels and special envelopes, either.
I made the initial mistake of thinking you only had to pay once a year. This resulted in me submitting 3 forms at one time and receiving a very prompt surcharge for each late submission.
I must admit that when i said to my accountant that i wanted to pay tax on rental income he looked at me as though i had just escaped an asylum. I must also admit that i am the only owner in our block who fills these forms in and pays up. To my knowledge no one has been called to book by the hacienda. With literally hundreds of thousands, if not millions, of foreign owned properties i think it may be a few years before the ‘crackdown’ reaches you – if ever.
I always work on the basis that being honest always pays off eventually, but i have no doubt that my paying tax means i am now on their ‘watchlist’ and am more liable to investigations than if i simpy stuffed the rent under the mattress.