{"id":1403,"date":"2015-02-26T12:38:01","date_gmt":"2015-02-26T12:38:01","guid":{"rendered":"https:\/\/www.escura.com\/blog-escura\/?p=1403"},"modified":"2015-02-26T12:38:01","modified_gmt":"2015-02-26T12:38:01","slug":"taxation-of-non-residents","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/taxation-of-non-residents\/","title":{"rendered":"Taxation of non residents"},"content":{"rendered":"

\"\"<\/a>Through this circular we would like to inform you about the taxation of non residents.<\/p>\n

If you are not resident in Spain or you own any urban building in the Spanish territory, you have to pay on that property the income tax of non-resident, the IBI (Impuesto sobre Bienes Inmuebles) and the Wealth Tax.<\/b><\/p>\n

\u00a0<\/b><\/p>\n

<\/b>1)\u00a0\u00a0\u00a0\u00a0\u00a0<\/b>\u00a0<\/b>INCOME TAX OF NON RESIDENTS:<\/span><\/b><\/p>\n

A)\u00a0\u00a0\u00a0\u00a0 RENTED REAL ESTATE:<\/strong><\/p>\n

When a property is owned by a non-resident without a permanent establishment and it is rented, the owner will declare the full amount received without deducting any expenses.<\/p>\n

However, if the contributor resides in other EU Country, Norway or Iceland, in relation with returns obtained from January 1st<\/sup>, 2015:<\/p>\n

–\u00a0 The natural persons<\/span> may, in order to determinate the taxable payment, deduct the costs under the income tax law (insurance, maintenance costs, financing profits, etc) provided that those are directly related to returns.<\/p>\n

–\u00a0The legal persons<\/span> may deduct the costs under the Corporation Tax Act provided that those are directly related to returns.<\/p>\n

Tax rate:<\/p>\n

 <\/p>\n\n\n\n\n
\n

Year of reference<\/p>\n<\/td>\n

\n

2015<\/p>\n<\/td>\n

\n

2016<\/p>\n<\/td>\n<\/tr>\n

\n

Tax rate<\/p>\n<\/td>\n

EU, Iceland and Norway taxpayers: 20%<\/p>\n

Others:\u00a024%<\/td>\n

EU, Iceland and Norway taxpayers:\u00a019%<\/p>\n

Others:\u00a024%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(*) From 2012 to 2014: 24,75%<\/p>\n

Document: Modelo 210 (The deadline depends on the liquidation outcome).<\/b><\/p>\n

B)\u00a0\u00a0\u00a0<\/b>\u00a0NON RENTED REAL ESTATE<\/b>:<\/b><\/p>\n

When a property is owned by one or more natural persons that use it as own use, they have to declare as imputed income.<\/p>\n

The returns to declare will be:<\/p>\n

– \u00a0With general character: 2% on the Cadaster Value<\/b><\/p>\n

– \u00a0If the Cadaster Value has been revised or changed in the actual tax period or during the last ten years: 1,1% on the Cadaster Value<\/b><\/p>\n

Tax rate:<\/b><\/p>\n

 <\/p>\n\n\n\n\n
\n

Year of reference<\/b><\/p>\n<\/td>\n

\n

2015<\/b><\/p>\n<\/td>\n

\n

2016<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Tax rate<\/b><\/p>\n<\/td>\n

EU, Iceland and Norway taxpayers:\u00a0<\/b>20%<\/b><\/p>\n

Others:\u00a0<\/b>24%<\/b><\/td>\n

EU, Iceland and Norway taxpayers:\u00a0<\/b>19%<\/b><\/p>\n

Others:\u00a0<\/b>24%<\/b><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(*) From 2012 to 2014: 24,75%<\/p>\n

Document: \u201cModelo 210\u201d (it is presented throughout the calendar year following the reference date).<\/b><\/p>\n

C)\u00a0\u00a0\u00a0<\/b>\u00a0 PROPERTIES\u2019 SALE EARNINGS<\/b>:<\/b><\/p>\n

In case a property is sold by a non resident in Spain, it will be subject to the Non-Resident Tax (IRNR – Impuesto sobre la Renta de No Residentes<\/i>). It means that the obtaining of capital gain is subject of the IRNR tax.<\/p>\n

In general, the gain will be determined by the difference between the transmission and acquisition values.<\/span><\/p>\n

Taxable payment = \u00a0\u00a0<\/b>Acquisition Value (plus expenses and taxes of acquisition) \u2013 Transmission Value (minus expenses and taxes of acquisition)<\/p>\n

Tax rate:<\/b><\/p>\n\n\n\n\n
\n

Year of reference<\/b><\/p>\n<\/td>\n

\n

2015<\/b><\/p>\n<\/td>\n

\n

2016<\/b><\/p>\n<\/td>\n<\/tr>\n

\n

Tax rate<\/b><\/p>\n<\/td>\n

\n

20%<\/p>\n<\/td>\n

\n

19%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(*)From 2012 to 2014: 21%<\/p>\n

Document: \u201cModelo 210\u201d (deadline: three months from the end of deadline to the \u201cModelo 211\u201d submit).<\/b><\/p>\n

However, for those non-resident taxpayer EU citizens, the capital gains tax is excluded if the amount obtained in the transmission is reinvested in the acquisition of a new habitual housing.<\/p>\n

\u00a0<\/span><\/p>\n

PROPERTY TRANSMISSION BY NON RESIDENTS:<\/span><\/p>\n

In case a property is transmitted by a non resident, the person who is buying it has to make a withholding of 3%<\/b> of the agreed consideration<\/span>.<\/p>\n

S\/he has to deposit the withholding through the \u201cModelo 211<\/b>\u201d within a month from the date of the sell*.<\/p>\n

This withholding is an advanced payment that will be deducted in the income tax.<\/p>\n

*<\/b>The <\/b>buyer has the obligation to withhold and deposit to the Tax Authority, through the \u201cModelo 211\u201d.<\/p>\n

D)\u00a0\u00a0\u00a0<\/b>\u00a0REAL ESTATE PROPERTIES SPECIAL TAX OF NON-RESIDENT PERSONS:<\/b><\/p>\n

It is a special tax that it can be paid yearly through the \u201cModelo 213\u201d and based on the property of Real Estate in Spain until the December, 31st<\/sup> of the corresponding year.<\/p>\n

From 2013, the institutions resident in a country that may be considered as a tax haven, whose ownership of property is located in Spain, are subject to a special tax.<\/span><\/p>\n

–\u00a0Taxable payment<\/b>: Cadaster Value of the Real Estate<\/p>\n

– Tax rate<\/b>: 3%<\/p>\n

– Document<\/b>: Modelo: 213 (yearly)<\/p>\n

\u00a0<\/b><\/p>\n

\u00a02)\u00a0\u00a0\u00a0\u00a0\u00a0<\/b>\u00a0TAX ON REAL ESTATE: IBI (<\/span><\/b>IMPUESTO SOBRE BIENES INMUEBLES):<\/span><\/b><\/p>\n

The owners of real estate located in Spain have to pay this local tax levied by the municipalities.<\/p>\n

All real estate are included in a census and are assigned by a value (assessed value). To that amount, a tax rate established by the Municipality will be applied, obtaining the amount payable.<\/p>\n

Deadline<\/b> for payments is September, October and November<\/b> of each year.<\/p>\n

\u00a0<\/b><\/p>\n

3)\u00a0\u00a0\u00a0\u00a0\u00a0<\/b>\u00a0WEALTH TAX<\/span><\/b>:<\/span><\/b><\/p>\n

Persons that have not residence in Spain but own goods located in it, are taxpayers of the Wealth Tax.<\/p>\n

Contributors having a positive income tax (payment), have to present the corresponding declaration. Contributors having a negative income tax (refund), have to present the corresponding declaration, only when their liquidating assets value is higher than \u20ac2.000.000.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Through this circular we would like to inform you about the taxation of non residents. If you are not resident in Spain or you own any urban building in the Spanish territory, you have to pay on that property the income tax of non-resident, the IBI (Impuesto sobre Bienes Inmuebles) and the Wealth Tax. \u00a0 1)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0INCOME TAX OF NON RESIDENTS: A)\u00a0\u00a0\u00a0\u00a0 RENTED REAL ESTATE: When a property is owned by a non-resident […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36],"tags":[],"class_list":["post-1403","post","type-post","status-publish","format-standard","hentry","category-internacional"],"yoast_head":"\nEscura. Abogados y Economistas<\/title>\n<meta name=\"description\" content=\"Bufete de abogados y economistas. 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