When is a person considered a non-resident?.
As a specialist in taxation in Spain for non-residents, taking into account the 210 model, in the tax advice sessions, my main objective is that non-residents in Spanish territory can comply with each of their tax obligations.
Non-Resident Taxes
IMPUTED RENT OF URBAN REAL ESTATE FOR OWN USE.
In Spain, non-resident taxpayers who own an urban property for their own use are subject to non-resident income tax on the imputed income corresponding to such property.
In other words, they are obliged to pay the taxes derived from the property to the tax authorities (Ministry of Finance).
In case the property is for own use, such as a second home or for vacation use, the Spanish Tax Authorities stipulate that it must be declared by imputation of income, since it is a property that, although it could be rented, is not.
In addition, in order to make the declaration correctly, it must be taken into account that there are differences depending on the country of origin.
When is a person considered a resident in Spain?
NON-RESIDENT TAXES (FORM 210)
+ 183 days
Stays more than 183 days, during the calendar year, in Spanish territory.
Usual residence
Spain is the habitual residence of his or her spouse who is not legally separated and the minor children who depend on this individual.
Core in Spain
It has its principal place of business or the basis of its direct or indirect economic activities or interests in Spain.
Non-Resident Taxes
INCOME FROM THE RENTAL OF URBAN REAL ESTATE.
If the non-resident decides to lease the property, the 210 tax form must be filed every quarter. every quarter, paying the corresponding tax in the months of April, July, October and January, October and January.
In order to deduct expenses, as in the case of urban real estate for own use, the following is taken into account the country of ownership.
