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Non-resident tax - Part 3 - Paying the tax

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Jim's Guide - Non-resident tax - Part 3 - Paying the tax

OVERVIEW - MODELO 210 PDF

Open the PDF and look at the first two pages. These tell you that the final three pages are made up of the full return (which you retain), and two pages without personal details. These two have to be taken to whoever you select to do the payment - normally your own or a collaborating bank in Spain. Once you've made the payment, a receipted copy of the fourth page will be returned to you, and the bank will submit the information on the fifth page to Agencia Tributaria. I'll cover details, and other methods, like payment from the UK, later on.

It might seem strange that a virtually empty form will make sense to Agencia Tributaria, but the reference number - Número de Justificante - and bar code give them access to all the details.

The main thing you need to look at is the section Para la presentación de la declaración, debe. This is a tick list of supporting documentation that is required to be presented with the return. For example, someone paying tax on lettings will have to produce a fiscal residency certificate from their country of residence. However, if you are only paying imputed tax, you should not be required to provide anything. Just make sure that none of the items are ticked.

PRINT AND PREPARE THE 210

Unless you intend paying in cash at a bank, ensure you've completed relevant details of bank account number etc in the 210. Print one copy of the last three pages. You don't need the first two pages - unless you want to ensure you've got details of what to do in case you find someone in the bank who's never dealt with a 210 previously.

Write your NIE number in the NIF field at the top of the two payment pages.

In the Fecha y firma box at the bottom of the two pages, enter the date on the Fecha line, sign in the space for Firma, and write your name in capitals on the line for Fdo.

Do not make any changes to the information printed on any of the forms. The only way to change anything is to redo the 210 and print another PDF.

PAYMENT WITH AN ELECTRONIC CERTIFICATE

If you access the online 210 using an electronic certificate then, once you've validated it, you can pay the tax immediately or go back into the system at a later date to pay it. Payment can be made by bank transfer, by authorising Agencia Tributaria to debit your account, or by using your plastic friend.

PAYMENT AT A BANK IN SPAIN

The majority of Spanish banks are 'collaborating entities' and accept payment on behalf of Agencia Tributaria. A full list of them is available here:

https://www.agenciatributaria.es/AEAT.internet/Inicio/Ayuda/Presentacion_Electronica_de_declaraciones/_Quien_puede_realizarla_/Relacion_de_entidades_con_Convenio/Tipo_3__Entidades_financieras/Tipo_3__Entidades_financieras.shtml

Just take the two payment copies of the 210 to the bank.

Be aware that banks have restricted periods during which they will process tax returns. If I remember correctly, Bankia do this between 08.15 & 10.00 on Tuesdays & Thursdays, between 10th & 20th of the month.

The bank will receipt both copies and should return one to you - page 4 of the PDF. The bank should keep page 5 - the one with a large F printed in light blue at the top right of the page. That page isn't sent to Agenica Tributaria, but the bank do communicate details electronically - presumably by means of the bar code or the reference number on the 210.

Check with the bank to confirm that they will do the submission to Agencia Tributaria for you, and if they say that they would return both copies of the form to you and you'd have to make the submission yourself, then find another bank.

Some banks will also carry out the payment if you phone them, but I wouldn't recommend this option as it is too easy for errors to be made.

PAYMENT AT AN AGENCIA TRIBUTARIA OFFICE

If you wish, you can take the 210 to the Agencia Tributaria office for your area and pay them directly.

You can find the offices here:

https://www.agenciatributaria.gob.es/AEAT.sede/Inicio/_otros_/_Direcciones_y_telefonos_/Delegaciones_y_Administraciones/Delegaciones_y_Administraciones.shtml

PAY BY ONLINE BANKING FROM A SPANISH BANK

I don't know if all banks provide this facility, but if so it's an easy way to do it. The following are the steps to select for Bankia:

TRANSFERS AND SERVICES

  • Pay Taxes
  • In Selection of tax forms, enter 210, then click on the drop-down that appears.
  • Change Financial year to 2019.
  • Leave Tax period as Aperi¢dico.
  • Change Identifying document to NIE, and enter your NIE number.
  • Enter your full name.
  • In the Anagram box, enter the four letter code that appears under the barcode in the Persona que realiza la autoliquidación box on pages 4 & 5 of the PDF.
  • In Method of payment, select whether to pay from an account or by debit/credit card, and click the down arrow to select the account or card to use.
  • In Amount, enter the amount to pay.
  • Click Continue.
    On the next page, request a code by SMS, enter this code, and pay the bill.

PAYMENT BY POST

You can if you wish send page 5 of the PDF - Ejemplar para la entidad colaboradora/Administración - to the Agencia Tributaria office which covers the area in which your property is situated.

If you're not sure which that office is, then you can also send it to:

Oficina Nacional de Gestión Tributaria
IRNR form 210
C/ Lérida 32-34
28020
Madrid

On the outside of the envelope write: IMPUESTO SOBRE LA RENTA DE NO RESIDENTES, or IRNR Modelo 210, and also write on the Número de Justificante.

Send it by recorded delivery - carta certificada.

PAYMENT FROM A UK BANK

If you selected this option when preparing the return, the second and third pages will have details of the bank account to which you need to make the transfer.

When doing the transfer, you need to include two forms of identification, as specified on the second page of instructions in the PDF, to enable the payment to be correctly correlated with your return.

The first of these is the reference number - Número de Justificante - on the 210, and this must be followed by -AEAT, e.g. 2055285945921-AEAT. Different banks use different wording, but this needs to go in the beneficiary/payee etc field in the transfer.

The second form of identification is comprised of NIE number, 210, two digits for the year, the four letter code that appears under the barcode in the Persona que realiza la autoliquidación box on page 4 & 5 of the PDF, and the two digit code to identify the period the return is for - which is 0A for the full year; without any spaces or other forms of punctuation, e.g. X6784663N210NEWE0A. This needs to go in the concept/purpose/reason for transfer etc field in the transfer.

Once the transfer gets to Agencia Tributaria, they will correlate payment to the tax return. There is no need to send a copy of the 210 to Agencia Tributaria, unless they stated on the first page of the PDF that they require supporting documentation from you.

FINAL NOTES

Don't let the length of this guide put you off doing a 210 yourself. Like many of the guides I produce, it will take you longer to read and understand the guide than to do the job itself.

I hope that I've covered every aspect, but it's possible that I may have missed some minor details. That's mainly because, as a resident, I can't do an actual non-resident return myself.

The return is topical as at the end of 2019. Whether or not there will be changes after that date is at present unknown.

And on the subject of being topical, please don't tell me that other websites, like Citizens Advice Bureau, Spain, have instructions that differ from mine. That's because they're showing out of date information which is now incorrect.

 

Non-resident tax - Part 3 - Paying the tax

Jim's Guide - Non-resident tax - Part 3 - Paying the tax

OVERVIEW - MODELO 210 PDF

Open the PDF and look at the first two pages. These tell you that the final three pages are made up of the full return (which you retain), and two pages without personal details. These two have to be taken to whoever you select to do the payment - normally your own or a collaborating bank in Spain. Once you've made the payment, a receipted copy of the fourth page will be returned to you, and the bank will submit the information on the fifth page to Agencia Tributaria. I'll cover details, and other methods, like payment from the UK, later on.

It might seem strange that a virtually empty form will make sense to Agencia Tributaria, but the reference number - Número de Justificante - and bar code give them access to all the details.

The main thing you need to look at is the section Para la presentación de la declaración, debe. This is a tick list of supporting documentation that is required to be presented with the return. For example, someone paying tax on lettings will have to produce a fiscal residency certificate from their country of residence. However, if you are only paying imputed tax, you should not be required to provide anything. Just make sure that none of the items are ticked.

PRINT AND PREPARE THE 210

Unless you intend paying in cash at a bank, ensure you've completed relevant details of bank account number etc in the 210. Print one copy of the last three pages. You don't need the first two pages - unless you want to ensure you've got details of what to do in case you find someone in the bank who's never dealt with a 210 previously.

Write your NIE number in the NIF field at the top of the two payment pages.

In the Fecha y firma box at the bottom of the two pages, enter the date on the Fecha line, sign in the space for Firma, and write your name in capitals on the line for Fdo.

Do not make any changes to the information printed on any of the forms. The only way to change anything is to redo the 210 and print another PDF.

PAYMENT WITH AN ELECTRONIC CERTIFICATE

If you access the online 210 using an electronic certificate then, once you've validated it, you can pay the tax immediately or go back into the system at a later date to pay it. Payment can be made by bank transfer, by authorising Agencia Tributaria to debit your account, or by using your plastic friend.

PAYMENT AT A BANK IN SPAIN

The majority of Spanish banks are 'collaborating entities' and accept payment on behalf of Agencia Tributaria. A full list of them is available here:

https://www.agenciatributaria.es/AEAT.internet/Inicio/Ayuda/Presentacion_Electronica_de_declaraciones/_Quien_puede_realizarla_/Relacion_de_entidades_con_Convenio/Tipo_3__Entidades_financieras/Tipo_3__Entidades_financieras.shtml

Just take the two payment copies of the 210 to the bank.

Be aware that banks have restricted periods during which they will process tax returns. If I remember correctly, Bankia do this between 08.15 & 10.00 on Tuesdays & Thursdays, between 10th & 20th of the month.

The bank will receipt both copies and should return one to you - page 4 of the PDF. The bank should keep page 5 - the one with a large F printed in light blue at the top right of the page. That page isn't sent to Agenica Tributaria, but the bank do communicate details electronically - presumably by means of the bar code or the reference number on the 210.

Check with the bank to confirm that they will do the submission to Agencia Tributaria for you, and if they say that they would return both copies of the form to you and you'd have to make the submission yourself, then find another bank.

Some banks will also carry out the payment if you phone them, but I wouldn't recommend this option as it is too easy for errors to be made.

PAYMENT AT AN AGENCIA TRIBUTARIA OFFICE

If you wish, you can take the 210 to the Agencia Tributaria office for your area and pay them directly.

You can find the offices here:

https://www.agenciatributaria.gob.es/AEAT.sede/Inicio/_otros_/_Direcciones_y_telefonos_/Delegaciones_y_Administraciones/Delegaciones_y_Administraciones.shtml

PAY BY ONLINE BANKING FROM A SPANISH BANK

I don't know if all banks provide this facility, but if so it's an easy way to do it. The following are the steps to select for Bankia:

TRANSFERS AND SERVICES

  • Pay Taxes
  • In Selection of tax forms, enter 210, then click on the drop-down that appears.
  • Change Financial year to 2019.
  • Leave Tax period as Aperi¢dico.
  • Change Identifying document to NIE, and enter your NIE number.
  • Enter your full name.
  • In the Anagram box, enter the four letter code that appears under the barcode in the Persona que realiza la autoliquidación box on pages 4 & 5 of the PDF.
  • In Method of payment, select whether to pay from an account or by debit/credit card, and click the down arrow to select the account or card to use.
  • In Amount, enter the amount to pay.
  • Click Continue.
    On the next page, request a code by SMS, enter this code, and pay the bill.

PAYMENT BY POST

You can if you wish send page 5 of the PDF - Ejemplar para la entidad colaboradora/Administración - to the Agencia Tributaria office which covers the area in which your property is situated.

If you're not sure which that office is, then you can also send it to:

Oficina Nacional de Gestión Tributaria
IRNR form 210
C/ Lérida 32-34
28020
Madrid

On the outside of the envelope write: IMPUESTO SOBRE LA RENTA DE NO RESIDENTES, or IRNR Modelo 210, and also write on the Número de Justificante.

Send it by recorded delivery - carta certificada.

PAYMENT FROM A UK BANK

If you selected this option when preparing the return, the second and third pages will have details of the bank account to which you need to make the transfer.

When doing the transfer, you need to include two forms of identification, as specified on the second page of instructions in the PDF, to enable the payment to be correctly correlated with your return.

The first of these is the reference number - Número de Justificante - on the 210, and this must be followed by -AEAT, e.g. 2055285945921-AEAT. Different banks use different wording, but this needs to go in the beneficiary/payee etc field in the transfer.

The second form of identification is comprised of NIE number, 210, two digits for the year, the four letter code that appears under the barcode in the Persona que realiza la autoliquidación box on page 4 & 5 of the PDF, and the two digit code to identify the period the return is for - which is 0A for the full year; without any spaces or other forms of punctuation, e.g. X6784663N210NEWE0A. This needs to go in the concept/purpose/reason for transfer etc field in the transfer.

Once the transfer gets to Agencia Tributaria, they will correlate payment to the tax return. There is no need to send a copy of the 210 to Agencia Tributaria, unless they stated on the first page of the PDF that they require supporting documentation from you.

FINAL NOTES

Don't let the length of this guide put you off doing a 210 yourself. Like many of the guides I produce, it will take you longer to read and understand the guide than to do the job itself.

I hope that I've covered every aspect, but it's possible that I may have missed some minor details. That's mainly because, as a resident, I can't do an actual non-resident return myself.

The return is topical as at the end of 2019. Whether or not there will be changes after that date is at present unknown.

And on the subject of being topical, please don't tell me that other websites, like Citizens Advice Bureau, Spain, have instructions that differ from mine. That's because they're showing out of date information which is now incorrect.

 

Disclaimer

While we try to ensure the guides are accurate and up to date, things change and mistakes happen, so please consider this when using the guides.

Jim, the author of the guides, is based on Costa Blanca, and so the articles are biased to that region, although in most cases they are the same or very similar for other areas.

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