Just about to file my 214 Form but one last question.
In the same way that, for Patrimonio, I use the formula,
‘VALOR’ = ‘VALUE of ESCRITURA’ + ‘CLOSING BALANCE OF BANK ACCOUNT’
and the tax payable is 0.2% of the ‘VALOR’ (assuming no DEUDAS and I am under the 167,129.45 Euro threshold)
What do I do with the Interest earned from Bank Accounts? Does it then make the formula for Renta …….
‘BASE IMPONIBLE’ = (‘VALOR CATASTRAL’ x 1.1%) + ‘INTERESES ABONADOS’
and the tax payable is 24% of the ‘BASE IMPONIBLE’.
or as a non-resident, that has signed the 1 page declaration of non-residence for the bank, do I forget about the ‘Interest’?
Many thanks in advance,