Below is an overview of when and how you can pay municipal taxes and road charges if your municipality cooperates with SUMA.
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Self-employed entrepreneurs in Spain have to pay a fixed amount every month for the 'Seguridad Social' or Social Security, also known as the 'cotización de autónomos'. The amount is determined by the so-called 'base de cotización', the theoretical salary 'what you will earn'.
For that monthly amount, you get health care like all workers in Spain, benefits in case of illness, pregnancy or disability and you build up a Spanish pension. Since 2019, self-employed workers are also entitled to limited unemployment benefits.
The monthly contribution for Social Security will increase between 5 and 21 Euros per month. In 2021, this annual increase was postponed because of the corona measures, but in 2022 it will happen again as of 1 January, as was the annual practice before.
Self-employed people working in Spain and having a theoretical income of 960.60 euros per month will pay 293.94 euros per month from 1 January 2022, 4.96 euros more per month and 59.49 euros more per year.
Self-employed people working in Spain and having a theoretical income of 4,139.40 euros per month will pay 1,266.66 euros per month from 1 January 2022, 21.21 euros more per month and 254.47 euros more per year.
Starting self-employed entrepreneurs can make use of the so-called "tarifa plana". This government support applies for 24 months during which time the self-employed person must pay a fixed lower contribution per month. This has been increased to €60 since 1 January 2019 and will remain so after 1 January 2022.
That 60 euro counts for the first 12 months, followed by 6 months of 50% discount on an amount of 289 euro per month (has to do with the theoretical income) and then 6 months of 30% of that amount.
Please note that if you forget or fail to pay (for example, if your account balance is insufficient at the time), the support measure will be cancelled and you will have to pay the full amount.
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As every year, in the first weeks of the new year, we publish the tax calendar/agenda with important dates for both residents and non-residents. Always keep in mind that each personal situation has to be looked at separately, but roughly speaking, below are the most important dates to put in your agenda.
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On the 1st of January the declaration period for foreign assets starts if you are resident in Spain. It is important that this informative declaration of your assets abroad is completed. From this year on wards (2022 => 2021 taxable year) all crypto coins held abroad have to be declared as assets. If you have crypto coins in your possession, it is advisable to contact us to find out whether or not you need to declare these assets.
Click on the button below to learn more about model 720. The article has been updated recently.
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The number of professionals active in the real estate sector has increased enormously over the last few years. These professionals are mainly active in guiding interested buyers who are looking for a second home in Spain. Especially the Costa Blanca is not only popular with potential buyers but also with potential estate agents.
Common expenses for professionals active in the real estate sector are the consumptions involved in accompanying the clients around. This can include restaurant visits, consuming drinks during the visits, toll roads, sometimes the stay of the real estate agent himself and the cost of using the car.
More and more, Hacienda is going to check that these costs are justifiable. What is assumed as additional evidence is that the broker keeps a diary of the clients with whom he incurs all these costs. You should look at it as a kind of diary. This diary should then be supplemented with supporting documents such as a copy of the airline tickets, a copy of the clients' accommodation, a copy of the clients' details, etc. The more detailed the better and, of course, in the event of an inspection you must be able to present this in Spanish.
SUMMARISED
Due to the greatly increased interest in the real estate sector, Hacienda has also increased its intensity to monitor this category in particular. Make sure you can substantiate your costs so that you are well armed in case of an audit.
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Since 1 June 2021, it is mandatory to have an energy label for holiday homes in addition to a rental licence. If you do not comply with this and an inspection follows, the fines can be high.
Like many other countries, Spain has the energy label for dwellings, or the 'certificado energético'. The energy label gives an indication of how energy efficient a house is. If you sell or rent a property, you must have a valid registered energy label.
According to the Spanish Statistical Office (INE), there are almost 300,000 holiday homes for rent (officially registered) in Spain. Owners of these tourist properties are obliged to mention the energy label when renting out the property (promotion and advertising included). The energy label must also be stated in the rental contract.
The regional authorities of the 17 autonomous regions are responsible for ensuring compliance with this law. In the event of inspection and non-compliance, fines can be between EUR 300 and EUR 6 000. The fines can range from light to serious. More information can be found under.
The fines are applied immediately. This applies to the owners of the property but also to the platforms, landlords, intermediaries where a property is offered for rent.
Sources:
Government Gazette BOE-A-2021-9176
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You have a property in Spain that you use as a holiday home or second home and you rent it out during the periods that you are not here. If you do this, then from now on, in addition to a rental licence , you must also report the identity of your tenants to the local authorities. If you also rent out a car or just your car, this reporting obligation also applies.
This obligation stems from the Royal Decree and serves to promote public safety and prevent terrorist activities or organised crime.
There will be two types of registers for registering the identities: one for the rental of tourist accommodation and another for the rental of vehicles. These registers will be accessible to the competent Spanish authorities for the detection and prosecution of criminal offences.
If you rent out a property for less than a full year, this is an economic activity and there are legal and tax obligations attached to it. A rental licence, adjustment of the home insurance for third party liability and the declaration of your rental income are part of these additional obligations.
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You no longer officially live in Belgium because you have deregistered from your municipality but you still receive a monthly or periodical income from Belgium , then you have some tax obligations towards Belgium.
If you continue to receive an income from Belgium (salary, pension, rental income, etc.), you will have to declare this income in Belgium and most probably pay tax on it.
You will receive this declaration by post in the course of the second semester (the year following the year in which you had this income). You can also submit your declaration via MyMinfin (with your Belgian electronic identity card, your pin code and a card reader).
In Spain, the addresses of new construction projects in particular are not yet known by the various postal authorities, so we recommend consulting your file via Myminfin. If you have no reports in Myminfin but you should make this declaration, do not hesitate to send a message via that platform to your file manager.
You no longer have to file a tax return in Belgium and are no longer taxable in Belgium.
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Before you leave and thus still be domiciled in Belgium, contact your local tax office for your deregistration. If you do not know who that is, you can find this information on:
In the year of your departure, you will have to declaration special that allows you to declare your income for the year of your departure. The period is from 01/01/.... until the day of your departure (deregistration in your municipality). You will then have 3 months at the latest to submit this declaration (*sometimes impractical in reality).
If, after your departure, you continue to receive income from Belgium (e.g. pension, benefit, salary, rental income, etc.), you must declare this income in Belgium and you will be taxed on it (or not). This declaration is called the BNI = Belgian non-resident with income from Belgium or the Non-Resident Tax Declaration.
You have income in Belgium (e.g. a salary, a pension, rental income), and
You must then submit a 'non-resident tax return'.
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Those who have invested in crypto currencies will probably have had a good 2020. The prices rose sharply in 2020 and 2021 is also a year where the prices remain fairly stable after what was a turbulent spring.
Anyone who has cashed in the profits will have to take account of them in their personal tax return. The Spanish tax authorities consider the profits as a form of investment return (similar to the profits, dividends, interest, etc. from investments such as shares, investment funds, derivatives, etc.).
If the profits have not been realised, i.e. you have not sold your crypto coins, they do not fall under returns achieved and you are exempt from the declaration. If the total value of your crypto portfolio is above the exemption limit of the wealth declaration, then you are obliged to file the wealth declaration and to report the total value that has been invested.
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