Tax returns differ greatly depending on whether one is a resident of Spain or not. Here we concentrate on the annual tax return for Non-Residents of Spain. The issues of annual tax returns for Residents in Spain is a much more complex area, largely due to differing individual circumstances and tax being due on world-wide assets, coupled with a variety of deductible allowances. For this reason, it is imperative that specialist advice is sought. Please refer to the business directory for details of solicitors, accountants and tax advisors, in the Province of Granada, to assist you in managing your tax affairs in Spain.

With regard to one’s annual tax return, it must be remembered that the onus is on the tax payer to ensure that they submit their return and pay the amount due within the set timescales to avoid being fined. Rest assured that if tax due is not paid it will continue to accrue, along with penalty interest and fines, and will have to be paid eventually. There is no escaping the tax man!

Individuals who are deemed to be non-residents of Spain for tax purposes should ascertain into which category they fall, to ensure the submission of the correct form(s) to the authorities. Forms may be obtained from the local tax office, details of which can be found in the business directory, under ‘Government Offices’.

One other important point to note is that you need to obtain a sheet of stickers, known as ‘etiquetas’, from your local tax office. These have your personal details on them, along with a bar code, and are affixed to the tax returns, thus identifying you to the tax authorities. To obtain them, a simple application form is completed, along with providing proof of your NIE number. Occasionally, sight of your passport may be requested, so it is a good idea to take it along with you just in case.

Which form do I need?

1) I own 1 or more properties, that I do not rent out. Form 210, presented before 31st December for the previous calendar year.

2) I own 1 or more properties that are rented out on a monthly basis. Form 210, presented each month.

3) I own 1 or more properties that are rented out on a quarterly basis. Form 215, presented each quarter.

Further explanation of these forms can be found below.