Non-Resident’s Tax

We continue to see evidence of the Spanish tax authorities clamping down on tax evasion in all its forms and an ever -increasing use of the UK tax authority (HMRC) as a collections agent of unpaid Spanish taxes. People with a “foot in both camps” need to take note!

For people who are genuine non-residents (spending less than 183 days a year in Spain being the main indicator of this), remember that you have a deadline of 31st December to make your non-residents tax return for the previous calendar year. The amount of tax you pay is based on your rateable (“catastral”) value which is stated on your SUMA bill. If you rent out the property, then you need to file quarterly returns of the rental income and allowance against the tax will be given for expenditure incurred (for electricity and cleaning services etc) provided these are backed up by a proper invoice (“factura”).  Please note that you are now also obliged to have a licence in order to rent your property and we can help you with the process.

It is also important, if you are a non-resident, to ensure that the Spanish tax office has a correct and up to date address in Spain for you. That way, there can be no missed deadlines, unwanted fines and interest charges.

It is not too late to get your tax affairs in order and we can offer a no obligation chat to see where you stand tax-wise.  There is no need to sit and worry. Express Legal Solicitors can help with all tax matters in your language.