Non-resident Property Tax – Andalucia

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This topic contains 4 replies, has 4 voices, and was last updated by  jp1 1 year, 8 months ago.

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  • #194366

    toploader
    Participant

    Hi, I bought a house in Andalucia mid-March 2016, when (and how) do I declare & pay the non-resident property tax due?  House has mortgage and is not rented out.  thanks!

  • #194445

    philocd
    Participant

    Check this thread, which includes some useful links.

    Imputed tax for Non Residents

    Your deadline for declaration should be December 31 this year.

    • This reply was modified 1 year, 8 months ago by  philocd.
    • This reply was modified 1 year, 8 months ago by  philocd.
    • This reply was modified 1 year, 8 months ago by  philocd.
    • This reply was modified 1 year, 8 months ago by  Webmaster.
  • #194450

    MARISELA CASTRO
    Participant

    Hi

    The Spanish tax authority assigns an income, or imputed income, based in the cadastral value of the property, applying percentages, that could change each year.

    You should pay the tax, throughout the calendar year following the year of accrual.

    I suggest to contact to a professional to calculate and present the tax on your behalf.

    Marisela Castro

    http://www.mariselacastro.com

  • #194737

    jp1
    Participant

    Toploader,

    You don’t need a solicitor or para legal to do this for you. It is very simple, it just requires you to make the effort to understand what you need to do for the first year and then each year it is the same.  The actual work in completing the form literally takes about 5 minutes and it is all on-line. Once competed just print it off and take it to your bank.

    The link is here…

    https://www2.agenciatributaria.gob.es/es13/h/ie32100b.html?idi=EN

     

    But in answer to your question, your property has  (what is the old UK system is called a rateable value) a Catastral Valor.  As a ball park figure for a typical apartment in Andulacia it will be about 50,000 Euros.

    The tax to pay is then

    Catastral Valor * 24% *1.1 %    or

    Catastral Valor * 24% *2.0 %  (if the Catastral Valor has not been updated in over 10 years)

    On a Catastral Valor of 50,000 this is 132 Euros.

    If the house is in joint names you make two declarations but half the Catastral Valor on each declaration, so the total amount between the two declarations is the same.

    The tax has to be paid by December of the following tax year. So in your case you must pay the tax by Dec 2017.  Again reduce the Catastral Valor pro-rata for the number of days you owned the property in 2016.

    Also here is an excellent link that describes what numbers you put in which box on the tax form.

     

    http://www.andalucia.com/forums/viewtopic.php?t=27897

     

     

     

     

     

     

     

  • #194738

    jp1
    Participant

    Updated for correction….

    It appears the % rate to apply is as follows :-
    Rates for 2016 (Returns submitted in 2017) = 19% for EU tax residents – 24% for non EU tax residents

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