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Four tips for Non Resident Income Tax 2021

  • If a non-resident property owner has a property (or has a proportional part of a property) and does not rent the property out, then the voluntary period for payment of taxes is in arrears, i.e. for the Tax Year 2021, the period for payment of taxes is between the 1st of January 2022 until the 31st of December 2022.
  • For a non-resident property owner who RENTS OUT property, privately, then please note:
  •  Quarterly periods are established for the preparation of Tax Declarations and payment of tax and for 2022 and these are:

    Period                                    Final date for payment of taxes

             1T/2022 (1st ¼ 2022 = 01/01/2022 to 31/03/2022) 20/04/2022

    2T/2022 (2nd ¼ 2022 = 01/04/2022 to 30/06/2022) 20/07/2022

             3T/2022 (3rd ¼ 2022 = 01/07/2022 to 30/09/2022) 20/10/2022

    4T/2022 (4th ¼ 2022 = 01/10/2022 to 31/12/2022) 20/01/2023

    For citizens from the European Union (EU) and the European Economic Area (EEA), there is a possibility of deducting direct rental expenses from the income received from the rental of property always and when these expenses are duly certified by means of complete officially receipted invoices.  The expenses will accompany the corresponding Tax Declaration(s).  In order to make use of these deductions, it will be necessary for you to supply us with a “Resident Tax Certificate” from your country of residence. This point It´s not applicable to the Residents in United Kingdom from 1st January 2021, date on which the transitory period of Brexit finished.

  • BREXIT – Tax information for Residents in UK

    From the 1st of January 2021, the United Kingdom is considered a third country respect the European Union and, in consequence, there are some changes:

    • In relation with rental incomes there is not possibility to deduct any expenses.
    • The rate of income tax will pass from 19% to 24%.

Font Serrat Asesores

Four tips for Non Resident Income Tax 2021
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