If you own property in Spain as a Belgian resident, you are obliged to pay Spanish taxes. Spanish non-resident tax will then apply to you. This means you have to periodically declare your income. This article discusses how and when to file your Spanish non-resident tax return.
How do I file Spanish tax returns?
Unlike the SUMA, payment of non-resident tax is not automatic. You are therefore responsible for filing your tax return and paying the tax due yourself.
You can complete the non-resident tax yourself using the form modelo 210. This form can be easily downloaded from the Spanish tax authorities' website.
Quarterly declaration if you rent out
If you rent out a second residence in Spain, you are obliged to pay quarterly Spanish taxes. The filing date is 20 days after the end of the quarter. So in practice, you will file your tax return by 20 April, 20 July, 20 October and 20 January.
Annual declaration if you do not rent out
If you do not rent, you will be taxed in a similar way to cadastral income. The return is due at the end of the following year.
What if I only rent out part of the year?
In that case, you should file both a quarterly return and an annual return. An example. You rent out your second residence in January 2018 and February 2018. You do not rent out the second residence for the rest of the year.
You will then have to pay Spanish taxes on the January 2018 and February 2018 rental income. The declaration for this rental income should be done by 20 April 2018. For the other months, you will pay Spanish taxes based on cadastral income. The declaration must be done by 31 December 2019.
Tax return support
Confianz can provide your take over tax administration in Spain for you, and this from Belgium. You do not need to come to Spain to complete your formalities. This saves you time and administrative hassle.