“If you have received this letter it means that you have probably not complied with your tax obligation to file the relevant tax return for Non-Resident Income Tax.”
Non-resident natural and legal persons will be considered non-resident income taxpayers insofar as they obtain income in Spanish territory, as defined in the tax regulation. That is why it is very important to get the right advice to avoid problems. Thanks to this service you can receive the basic information needed for fulfilling your fiscal obligations.
The Spanish Tax Authority (Agencia Tributaria) send this type of letter when they have information available to them on an individual that creates an obligation to file tax returns and/or pay taxes.
Usually if the Spanish Tax Authority has notice that, for example, a foreigner is the owner of a property in Spain, they send this type of notification to instruct said foreigner to file the necessary tax returns.
If you have received a similar letter, don’t hesitate to contact us and we will resolve all your questions. A bigger problem can arise for those who avoid paying this tax on their property when they come to selling it.
Non-residents are hit with a charge equal to 3% of the sale price when they sell their property. This is meant to be an advanced payment against Capital Gains Tax on the sale. If there is in fact no capital gains on the sale of the property then the 3% is recoverable, but generally the Spanish Tax Authority will want to see Tax Forms 210 paid up to date.
It’s possible that you have or have had a property in your name in Spain, for which the Spanish Tax Authority (Agencia Tributaria) has information and for which you are being instructed to comply with your tax obligation.
In any case, even if you aren’t liable, it’s very important to answer this notification from the Spanish Tax Authority, to clarify any fiscal information this authority may have of yours and avoid any future complications.