“Non Letting Tax” Modelo 210

If your Spanish property is for for personal use and NOT let out at all it is still liable for Renta Imputada – Deemed Income tax declarable on a form called Modelo 210. If your property is left empty, even though you do not let out your holiday home for gain, Spanish law assumes you have what is called a “Deemed (Rental) Income” which is subject to non-resident Income Tax. The “Deemed (Rental) Income”, which …

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Who is entitled to Spanish National Health cover and how can I apply?

To check the quick guide to getting your healthcare entitlement click here Insured persons- those who are working or self employed and are making up to date Spanish national insurance contributions, plus their legal dependants. Retired EU citizens who were working legally in Spain and have now retired Unemployed in receipt of unemployment benefits. Unemployed who have exhausted their unemployment benefits and others of a similar nature and not having insured status on any other …

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What type of “residencia” residence document should I have?

Here are the basic requirements for adult EU citizens in Tenerife Spain: 1) White NIE certificate -since 2016 this document no longer shows an expiry date as before but never the less you are still only entitled to stay continuously in Spain for up to 3 months – then if you are remaining here continuously this document should be superceded by either 2 or 3 depending on your status · You will need: application form Ex15 Modelo 790 for …

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Changes to Social Security and Autonomos (Self Employed)

If  you struggle with Spanish and you are an “autonomo”  – a self-employed person, you may not understand a text you have received  from the Social Security recently – something like this one  The text directs you to a website here  In a nutshull from the 1st of October all self-employed workers must carry out all their procedures involving the Spanish Social Security electronically, including receiving and signing any notifications. The system has been in …

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IGIC Exemption for small traders -Régimen Especial del Pequeño Empresario o Profesional en el IGIC

2018 has begun with good news for the self-employed and small entrepreneurs,  the modification of certain aspects of the IGIC, LAW 7/2017, of December 27, of General Budgets of the Autonomous Community of the Canary Islands means an exemption for most self-employed who bill less than 30,000 euros per year. The amendment to the law establishes a special regime for small business owners or professionals, which will include individual taxpayers whose total volume of operations* …

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New Automated Check In System At South Hospital (El Mojon)

The Canarian health Service have now implemented a new automated outpatients check-in service at the Hospital del Sur (formerly known as El Mojon).  As you can see from the photo (left)  there are several machines which are located to your right as you enter by the main outpatients entrance hall of the hospital and EVERONE must now check in to confirm they have arrived for their specialist’s appointment. If you have one of the new …

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Touristic Letting Modelo179

From July of this year(2018) all intermediaries involved in supplying vacation accommodation to tourists will have to submit an informative tax declaration (modelo 179) to the National Spanish tax authorities as part of IVA (VAT) tax requirements. This will particulary affect  vacation rental housing platforms like Airbnb and HomeAway who have not previously had an obligation to divulge information to the authorities. The return to be presented in July will cover quarters 1 and 2 of …

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Canarian Health Authority to distribute two million new health cards

The Health Minister of the Government of the Canary Islands, José Manuel Baltar, has announced a  new issue of replacement individual health cards  will begin to be rolled out to  users of the Canary Islands Health Service (SCS) as of yesterday, the 18 December.  The distribution of the two million cards is to be completed before October 2018. Eligible patients can collect their cards from the administrative areas of their own local surgery “Centro de …

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Main Changes To Accounting Procedures for Self Employed from Jan 2018

Working From Home From 1 January 2018 those declaring their taxes using the direct estimation method are able to deduct part of the utilities expenses of a property partially used for their economic activity and also living expenses that directly relate to the economic activity. Article 11 of Law 6/2017 adds letters b) and c), with effect from January 1, 2018, to rule 5 of section 2 of article 30 of Law 35/2006, of November …

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Activating a New NIE number

Occasionally if a couple purchase a property together  one spouse’s NIE number is used as the lead on subsequent documents and the other spouse’s number never becomes activated with the Agencia Tributaria (Tax Office), or if an individual gets an NIE number at the Extranjeria and then for whatever reasons never uses the number for anything ( i.e a house or car purchase, importing anything over 150 euros, getting a job, becoming self employed etc. …

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Law Approving Urgent Reforms For Self Employed Workers comes into force

The Law on Self-Employment Measures  intended to make life easier for the self-employed  passed unanimously in Congress and has now passed in the Senate without change. Some measures take effect the day after their publication in the BOE  on the 25 October 2017 while some do not come into force until January 1st 2018. Some of the most welcome measures in the  “Ley de Reformas Urgentes del Trabajo Autónomo” are : Measures for start-ups As from the 1st …

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Automatic exchange of tax and financial information between Spain and the UK

As of 2016, 83 countries including the UK and Spain have signed an agreement to implement a system for the automatic exchange of tax and financial information on a global level. First reporting is planned September 2017 Just recently I have had quite a few enquiries regarding letters being sent out from UK banks to account holders who have given their Tenerife address as their residence address. The letter asks for various information and the …

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Canary Islands IGIC and Import Duty

This information applies to  for commercial imports NOT personal ones which are exempt up to 150 euros in value Goods leaving the Mainland or another EU country and coming to the Canary Islands The Canary Islands does not apply IVA (VAT) sales tax but its own version which is called IGIC (El Impuesto General Indirecto Canario).  This has different rates from IVA. To know if a Spanish company liable under the IVA regime has to apply …

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Energy Certificates

Even if you just want to advertise your property as being for sale or for rent  you will need an Energy Performance Certificate.  The notary will ask you for a copy of it before you sell. This is Spanish law and applies not just to Tenerife but all over Spain. What is an energy performance certificate? It is a report detailing the overall energy efficiency of a property on a sliding scale from A to …

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Registering on the padrón

What is the Padrón (empadronamiento) and do I have to register? The padrón is a list of all the people who live in a certain municipal area. “Empadronarse” means registering yourself on this list at your local town hall. You’ll find you will need your empadronamiento certificate to process various administrative tasks, such as apply for or update a ❖ certificate of residence registration  ❖ register for healthcare ❖ buy a car ❖ register your car with …

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European Travel Information and Authorisation System

British citizens may have to apply online and pay to travel to Europe , under plans being drawn up by the bloc for a visa waiver programme similar to the US system. The proposed scheme would cover entry to the passport-free 26-nation Schengen zone – of which Britain was not a member even before Brexit,   from citizens of those countries that are designated as not needing a visa to enter. THIS DOES NOT CURRENTLY APPLY TO …

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YOU as an overseas visitor in the UK

You should also remember if you return for visits to the UK you may not automatically be able to obtain health cover there. Are you visiting the United Kingdom? Have you been living outside the UK for more than 3 months? Did you know that you may have to pay for hospital treatment whilst in the UK? Hospital treatment is free to people who ordinarily live in the United Kingdom . If you do not normally live here …

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I HAVE HEALTH CARE ENTITLEMENT – BUT I DON’T SPEAK SPANISH – WILL I COPE?

There are notices in all Canarian Health Service establishments (in English, German, French, Arabic and Chinese and Spanish ironically, saying if you do not speak Spanish you must bring a translator with you. However in reality many GPs and specialists will be able to speak English and some particularly at Candelaria hospital are keen to practice English. HOWEVER they are not obliged to do so and whether you get an English speaker is the luck …

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