The IRNR (mod. 210) is the tax that is paid in Spain as per the income obtained by all those who do not have a Spanish residence. It is the equivalent of the Personal Income Tax (IRPF - mod. 100) that national residents pay each year.

As long as the permanent residence (for more than 6 months a year) is not Spain, but real estate or economic activities that generate income are owned in Spanish territory, this tax must be paid.

In this article we are going to focus on the declaration of real estate (homes or premises).

DEADLINES TO DECLARE THE IRNR (Income Tax for Non-Permanent Resident)

This tax is presented in the Treasury with form 210 and presenting one for each type of income separately (different income cannot be added together).

In general, you pay 19% (24% if you are not a citizen of the EU) on the net income and, depending on whether the result is positive or negative. The terms depend on the type of income and are:

Property rental income:

• Positive result: Within the first 20 days of the months of January, April, July and October. This is declaring real estate performance each quarter within 20 days of the following month.
• Negative result : From 1st February of the following year and within a maximum period of 4 years. It occurs when the tax to be paid is lower than the withholding or advance payment that has been previously made.
• Zero result: From January 1 to 20 of the year following the declared one. It is declared when the net income (income minus expenses) has been null or negative.

Income from the transfer or sale of the property:

During the month following the signing of the sale or transfer, the seller is obliged to advance an account deposit of 3% of the sale value. After that month he will have a maximum period of three months to present the declaration, regardless of whether the result has been paid or returned.

Properties available to the owner and not rented:

From January 1 to December 31 of the year following the declared one. If the owner has rented the property for a period of less than a quarter, he will pay the part proportional to the days it has been unoccupied.

HOW TO PRESENT AND PAY FORM 210

The website of the Ministry of Finance makes available to citizens the instructions to follow to complete the IRNR liquidation process. But very often the owner does not have the knowledge or the time necessary to carry out this action. This is a bit more complicated if, in addition, the owner does not speak the language (although it is available in English), so most of the time we are left with no choice but to have to go to a manager.

*In the case the taxpayer wants to do it on his own, he's got two options:

• In person: Printing and filling in the model, and paying it at your bank.
• Telematically: Identifying yourself on the web with a digital signature and making the payment online.

In this case, the most advisable thing would be to do it electronically, creating a digital signature, in order to avoid having to travel.

*In the case in which you prefer to request the service from an accounting manager, there are two other options:

• The accounting manager prepares a draft with all the data so that the owner himself can pay it to his bank.
• The accounting manager acts as a representative of the taxpayer and the payment is directly debit to the owner's account.

Here it is recommended to look for a representative who, in addition to solving the payment method, can serve as a contact for any communication received from the Tax Agency. Also, there is usually not much difference in price between the two services.