WHO IS REQUIRED TO PRESENT MODEL 210?
This tax is levied on income obtained in Spain by individuals and non-resident companies in Spanish territory
ARE YOU NOT A FISCAL RESIDENT IN SPAIN?
There are three cases in which a person is considered a tax resident in Spain:
1. Reside for more than 183 days a year in Spanish territory
2. If the main volume of its economic activities is, directly or indirectly, located in Spain
3. Finally, if the spouse is not legally separated and the minor children who depend on this natural person habitually reside in Spain, it can be considered that the person is a Tax Resident in Spain (this case admits evidence to the contrary).
If you are not in any of these cases, then you are not a Tax Resident in Spain
WHAT RENTS ARE TAXED ON MODEL 210?
A.- REAL ESTATE RENTALS:
1.- Imputed income from urban real estate (not rented), if you own a property that has not been rented, it will be taxed in model 210 through an imputed income. The declaration must be made during the calendar year following the accrual date.
2.- Income from rental of movable property, if the property has been rented, the income obtained during the first 20 calendar days of the months of January, April, July and October must be declared.
3.- Income derived from the sale of real estate: if the property is sold, the 210 model must be presented within 3 months after one month has elapsed since the date of transfer.
B.- OTHER INCOME:
1.- Earnings from the sale of securities issued in Spain
2.- Work yields, when they derive from an activity developed in Spanish territory
3.- The income from economic activities that take place in Spanish territory
4.- Dividends and returns on participation in entities resident in Spain
5.- Pensions and similar benefits for a job provided in Spanish territory
6.- The fees paid by people living in Spain
The period to present this tax ends on December 31, so it is necessary to prepare all the documentation. From Gestoría Samper in Torrevieja, through our fiscal department, we can elaborate the tax for its presentation with the maximum guarantees.
Always go to a professional like us, where we will give you the best advice in Torrevieja
Gestoría Samper Hernández
Tel. 96 571 69 36
