Spanish villa rental tax - residence certificate?

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Atlantico
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Joined: Fri May 19, 2017 5:19 pm

Spanish villa rental tax - residence certificate?

Post by Atlantico »

Hello!

We live in the UK and have a house in Andalucia which we will be renting out for holidays this year. I’m trying to get to grips with the taxes. I know the Spanish authorities want a certificate of tax residence with the modelo 210 form at the end of this quarter and I’ve found a page on the HMRC website where it seems we can apply for one https://online.hmrc.gov.uk/shortforms/form/PT_CertOfRes . But it seems designed for people who want to claim double tax relief in Spain, and that’s not what I need!

Looking on their website they seem to suggest I need something called a ‘letter of confirmation’ of UK residency instead. Would that be enough for the Spanish tax office? And do I need to produce a new certificate/letter every quarter?

Can anyone who’s done this before shed any light please?
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Mouse
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Post by Mouse »

Welcome to LMH!
Personally Atlantic, I would suggest using the services of a Gestoria. A good one is worth their weight in gold.

Mouse
x
Atlantico
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Joined: Fri May 19, 2017 5:19 pm

Post by Atlantico »

Thanks, Mouse!
I'm planning to use the gestoria in the village. They've said they'll need me to give them a certificate of my fiscal residence in the UK. I just wondered if anyone had any experience of obtaining one? I'm also wondering how long it takes to arrive?
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CSE
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Location: Galicia

Post by CSE »

If you have not been paying this then maybe you could facea fine.
Read this explanation of how it works.
http://www.advoco.es/most-requested-ser ... m-210.html
This link is given not a recommendation but perhaps one of the clearest explanations found on the web in English.
You can do a self assessment return once you have your own number.
http://www.agenciatributaria.es/static_ ... _en_gb.pdf

Finally, I ask if you have read this HMG page?
https://www.gov.uk/guidance/get-a-certi ... -residence
Reading through that and hitting several relevant links I too get to the same form as you have linked too.
If you have any difficulties I phone them, they are usually helpful.
Never try to out-stubborn your guests.
costa-brava
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Post by costa-brava »

Hi Atlantico
Welcome to the wonderful world of Spanish holiday lets. I'm just leaving. You asked for someone who's done it before. I am resident in Spain so I had to produce the "residencia fiscal" certificate the other way round. It was easy, straight forward and took less than a week. Amazing for Spain!
I imagine the UK version should be equally simple and the link you already quoted seems to be correct.
But like CASA says you need to get it up and running within the requisite dates or they'll hit you with a surcharge.
Remember that it starts from the date you acquired the property, not the date of your first rental. The 210 applies to everybody who is a property owner not just Hol/lets.
In addition to the tax on the rentals there is an imputed tax on the days it is not rented. It is calculated on the rateable value of your property. Your village gestor will explain it and will need to know the "valor catastral" which appears on the IBI bill that you pay the local council.
Just as a very rough example: you have a house that cost €200k, the catastro shows it as €100k and you have rented it for 3 months. On the other 9 months you pay this funny imputed capital gains thing which will be about €600-€700 for the year. (this is a fairly rough guess)
Have fun.
Atlantico
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Joined: Fri May 19, 2017 5:19 pm

Post by Atlantico »

Thank you to everyone who replied!
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Casscat
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Post by Casscat »

Hi Atlantico. I am no longer in the holiday rentals business as I have moved to Spain permanently and into the property previously rented out. For three seasons, however, I was UK tax resident so I have been in your position. I just telephoned my tax office and they then mailed me the required statement confirming UK tax residence which I then passed to my gestor. I was not required to renew it subsequently. You will, in effect, be claiming relief from double taxation but it primarily required by the Hacienda to confirm your status as non-Spanish tax resident. On this basis you will be required to submit quarterly tax returns to the Hacienda along with annual tax returns to HMRC.
Atlantico
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Joined: Fri May 19, 2017 5:19 pm

Post by Atlantico »

Thanks Casscat, that's really helpful. I'll give them a ring and hopefully it'll arrive in time for the next quarter's tax return!
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