struggling to understand the non-residents property tax? don't worry we break it down for you here.

When can a joint tax return be presented? A Personal Income Tax return is generally presented individually. However, people forming part of a family unit may, if they wish, choose to make the return jointly, provided all its members are payers of the tax concerned. For the purposes of Personal Income Tax, there are two types of family unit: In the case of marriage: The family unit consists of two not legally separated spouses and, if any: children under legal age, except for

You've booked your appointment and now you need to do a little work gathering all the documents you need to make the process as smooth as possible! Original DNI/NIE of the holder attending the appointment and photocopy of the DNI/NIE of persons appearing in the tax return. Authorisation signed by other taxpayers you are filing for and the photocopy of their ID cards IBAN for your bank account. Land registry reference number of all the properties owned, renting or otherwise oc

Modelo 179 - A quarterly declaration of using a house for touristic purposes. The purpose of completing the form is to try to prevent tax fraud by people renting out their property as a holiday home. In particular the tax office wants to control the tourist rental houses that have proliferated under platforms such as Airbnb, Booking.com or HomeAway. January 2019 is the first month for reporting on Modelo 179 and we thought we could help clarify the position for anyone letting

Essentially an expense is allowable if it is necessary to carry out the business or profession but take a look at the item by item guide. The golden rule is OBTAIN AND KEEP PROPER INVOICES. This might seem patronising, particularly if you are not new to business, but it is worth emphasising. Even if you are not sure whether something is allowable or not it is worth retaining an invoice and asking. Nothing can be claimed without a proper VAT invoice with your name and NIE on i

Keeping records and documentation You will have to keep careful records for income tax and VAT – not only for submitting your quarterly tax records but also in case you are ever audited or want to claim any tax reductions. Keep copies of all your invoices (facturas) and all your receipts. Spanish invoices should include the following information: Your business name Address and contact details (phone, email, website) Your business ID number (NIE or DNI number) Date Description

Obviously there are additional fee's involved when becoming Autonomo as you have to employ the services of an Asesoria to look after your accounts and complete your tax returns on time. Although the cost will depend very much on the individual circumstances we like to be as transparent as possible so here is a rough guide to our fees: Autonomo Objective evaluation system from 40 € Direct evaluation system from 85 € SL: from 150€ The fees also depend whether the company or sel

One of the main criticisms of the autonomo system is that all autonomos, regardless of the their income, are required to join the social security system under the Special Regime for Autonomous Workers ("RETA"). Anyone earning more than the Spanish minimum wage or Salario Minimo Interprofesional or "SMI" has to pay social security at a set level, although this may change in 2019 Currently the monthly cost to a self-employed person will be at least 275 euros per month. Lower ra