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José M.
José M., Attorney
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I own a house, am "empadronado" but dont have "residencia"

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I own a house, am "empadronado" but don't have "residencia" in Spain. I am here for less than 6 months a year. Do I have any requirement to comply with reporting of assets held abroad as described by Royal Decree 1558?
Submitted: 1 year ago.
Category: Spain Law
Expert:  José M. replied 1 year ago.

Attorney3044 :

Hi Sir

Attorney3044 :

If you have a hause in Spain and you ask for the empadronamiento in your city hall the major has no right to deny it

Customer:

I have been "empadronado" for several years, my concern is the requirement to report assets outlined by RD 1558. I think that this does not affect me as I don't have "residencia". Is my assumption correct?

Attorney3044 :

I am going to check it ..

Customer:

thanks

Attorney3044 :

Hi Sir, you must declare taxes in Spain if you are a resident, and to be a resident you must stay here more than 180 days in a year

Attorney3044 :

Check this link

Customer:

So can I assume that as I am non resident, I don't have to make a declaration of my world wide assets as described by 1558? The wording "permanent establishments in the spanish territory of non-resident persons" confused me. Useful link, thank you.

Attorney3044 :

For non-residents only: Most non-residents are required to file income tax because they own a property (see article on Taxes for Property Owners), though you may also have to file because a Spanish company has paid you dividends, or because you worked for a few months during the year in Spain, etc

Attorney3044 :

You have to make the tax declaration as you got the propiety

Attorney3044 :

Taxes for Property Owners in Spain


Article adapted from the Agencia Tributaria's site for non-residents.


The tax requirements are as follows:




Non-residents: Personal income tax


If the property is owned by a married couple or by various individuals, each person is treated as a separate taxpayer and must file returns separately.


Depending on what the property is used for, the income subject to taxation is as follows:




    • Property for own use Form 210 Filing period: January 1 - June 20 of the following year. (Form 214 is the single form for declaring both property tax and income tax, with the filing period any time during the following year.)

      The income to be declared is a percentage of the cadastral value of the property, as indicated on your property tax receipt. It is 2%, or 1.1% if the property's cadastral value was revised after January 1, 1994. The tax rate is then 25% of this "income". If you didn't own the property for the entire year or if it was rented for part of the year, then you would prorate the amount accordingly. Note that the rules regarding this tax were modified significantly on March 1, 2004.


      A non-resident whose only taxable property in Spain is a dwelling fundamentally for own use may elect to use a single form for declaring both property tax and personal income tax on the estimated income from the use of that dwelling.






  • Property used for rental Form 210 for ordinary return, using general section 210-A and indicating income type 01. Filing period for Form 210: one month after the date on which the rent is due. Form 215 for collective return. Also indicate income type 01. Filing period for Form 215 (filed for each quarter): In the first 20 days of the month following the end of the quarter.

    The income to be declared in this case is the total amount collected from the tenant, without deducting any expenses. The tax rate is 25% of this income.


    This income is chargeable when it is claimable from the tenant or when it is collected (if earlier). Each rent due is taxed separately and, consequently, a return must be filed for each rent due. Or, collective returns may be filed which may include various chargeable income of one or more taxpayers falling within a calendar quarter.


    A tax form must be sent after the termination of every rental agreement, in addition to the yearly declaration of income.





Residents and non-residents: Capital gains on the sale of property Form 212. When the property being transferred is owned jointly by a married couple in which both spouses are non-residents, a single return may be filed. Filing period: three months from the end of the period in which the purchaser of the property must pay the withholding tax (which is one month from the date of the sale).


Capital gains on the sale of property are taxable income that must appear on your income tax form for both residents and non-residents. This income is chargeable when the capital gain takes place. The gain is generally the difference between the sale and purchase values. The purchase value is the purchase amount plus the expenses and taxes paid that were involved in the purchase. The sale value is the sale amount minus the expenses and taxes that were paid.


If the property has been rented, the purchase amount must be reduced by the amount of depreciation corresponding to the rental period. The depreciation is also updated on the basis of the year in question.


However, if the property being sold was acquired before December 31, 1994, this capital gain gets reduced by 11.11% per year for each year (above two) during which the asset was held. This holding period is calculated by taking the number of years between the date of acquisition and December 31, 1996 and rounding up.


Withholding tax: If the seller is non-resident, then the buyer must withhold 5% of the agreed price (regardless of whether the buyer is resident or not), using Form 211 to pay this 5% to the tax office. The buyer then provides the non-resident seller with a copy of the form, so that the seller may deduct this withholding from the tax payable in the return declaring the capital gain. If the amount withheld exceeds tax payable, the excess is refundable. If the tax withheld is not paid, the liability for the tax is attached to the property.

Customer:

I have been paying all property and local taxes for years. I am specifically asking about liability to conform with 1558.

Attorney3044 :

In my opinion you have to declare in Spain as sn owner of the propiety but you do not have to pay anithing as long as you had paid in your own country

Attorney3044 :

They are looking for people who do not paid in spain neither in his own country

Attorney3044 :

If you had paid in your country you will declare here

Attorney3044 :

If you did not paid in your country as long as you have to declare here you will be forced to pay here

Customer:

are you telling me that because I own a house here I must declare my world wide assets as described by 1558?

Attorney3044 :

Yes, it is the purpose of the decree...

Customer:

thanks

Attorney3044 :

Thank you

José M., Attorney
Category: Spain Law
Satisfied Customers: 4949
Experience: Spanish Attorney
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