NON RESIDENT TAX DEADLINE 2021

Non Resident Tax Deadline. If you own a property in Spain and you are non-resident in this country, you will be expected to submit a Non-resident Tax Return before the end of the year.

The non-resident Tax is paid one year in arrears, so in 2021, must pay for the year 2020.

An individual Tax form must be submitted for each one of the owners, according to the percentage of ownership and for each one of the properties owned, it can be a house, garage or storage room if they have individualized cadastral references.

Bear in mind that non submission or late submission, will have delay interest and possible penalties applied, so it is really important that the Tax be paid before the 31st of December each year.

The delay in payment interest and penalties are calculated according to how much time has passed since the due date and the actual payment date, according to the following:

-5%. If the payment is made within a period of 3 months after the deadline.

-10% If the payment is made within a period of 3 months and 1 day up to 6 months after the deadline.

-15% If the payment is made within 6 months and 1 day up to 12 months after the deadline.

Apart from the delay interest, there will be a penalty of 20% of the unpaid amount, if the payment is done after 12 months of the deadline.

It´s possible to get a reduction of 25% on the penalty if the payment is made, on the stablished period given, when they notify you about this.

If you have not done it yet, we recommend that you contact with a fiscal adviser as soon as possible in order to carry out this payment.

The fiscal Department at SGM Abogados, will be pleased to help you with this matter, being the deadline to get payments for this service the 10th of December 2021, that will give time enough to pay and submit the Tax forms to the Spanish Tax office in time.