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Fiscal Residence in Spain.


The law holds fiscally resident an individual who spend 183 days in a calendar year (including sporadic absences) in Spanish territory or whose business, professional or economic interests are based in Spain. Those whose spouse and/or dependent children are habitually resident in Spain will be presumed resident. These owners that are residents must pay Resident Income.

Non-Resident Income Tax.

The IRNR is a tax that charges the incomes obtained by natural person in Spain not being resident in this country. It has to be done every year by filling an specific tax return to the Spanish Authorities.

Fiscal Identification Number and Tax Registration.

Everyone in Spain is assigned a Fiscal Identification Number which is used for all tax returns and correspondence with the Tax Administration. For non-residents, the fiscal identification number is what is called NIE which can be obtained at the local General Directorate of Police. When a property is owned by a married couple or by various persons, each of the owners is considered as an independent taxpayer and then each coowner must fill in a tax return. If you do not have your own NIE number, and want Resortalia to apply for it, our service would cost 116 Euros VAT included per person, and if you have NIE but has not previously registered on the Spanish Tax Authorities that would cost you 50 Euros VAT included per person.

Annual Real Estate Tax (Council Tax)

In Spanish language, it is known as I.B.I for Impuesto sobre Bienes Inmuebles. This tax is a local tax handled by the Town Hall of the municipality where is situated the property. This tax has to be paid once every year. The payment period varies according to the municipality (From September to November of each year). The price to be paid is determined by many factors; location, size and nature of the land (urban or rustic nature) and a tax scale established by the Town Halls has to be applied. It is important to make sure that the Town Hall provides you with all I.B.I receipts which must be kept. This year, the owners of Hacienda Riquelme will receive the notification of being registered in the Cadastre. It´s obliged to pay the owner of the property at 1st of January, therefore 2.008 will be the first year for a lot of owners in Hacienda Riquelme. The first payment (if it is divided) of this IBI is from 5th May 2009 to 5th July 09 and the second one from 1st September 2009 to 31st October 2009.

Road Tax.

If you own a car and is registered in Spain you have to pay this tax for usage of vehicles to the local government. It has to be paid from 5th March to 5th May in the corresponding Town Hall.

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