Как задекларировать вторичное жилье и избежать налогового штрафа?
How to declare secondary housing and avoid a tax penalty?
The Spanish Ministry of Finance will impose a fine if you do NOT declare your empty apartments or houses!
October 3, 2024
A townhouse, a beach house and any second residence that is not rented out are subject to personal income tax as imputed income from real estate.
Failure to report them entails sanctions.
What will happen to housing: a change in the mortgage cycle.
Given the debate about house prices and the rental market, we must remember that owning a second floor has tax implications. You should know that all second homes that are not rented out, whether housing or tourist apartments that are not part of the taxpayer’s economic activity, are taxed on the income tax return.
In short, you have to pay taxes for having more than one house that is not used for a specific purpose.
And from a tax point of view, only permanent residence is exempt from tax!
The rest must be included in the personal income tax and pay the so-called imputed income from real estate. It doesn’t matter if the house is in the city, on the beach or in the mountains, or if you share it with your brothers and sisters. The treasury does not forgive.
How much taxes are paid for an empty house in Spain?
There is a very little-known figure in the personal income tax, but it is applied automatically when you have a property that is marked “At the disposal of the owners” in the data on the property. This is an imputation of income from real estate.
By imputing income from real estate, the Treasury adds a percentage of the cadastral value of the house to the total income tax base.
Calculation:
2% of the total cadastral value of the IBI.
1.1% of the same value when reviewing the cadastral value of the apartment over the past 10 years.
This money will be added to the general income base, as well as rental income, and will be taxed at general rates.
This money will be added to the general income base, as well as rental income, and will be taxed at general rates. Such imputation of income is a kind of tax punishment on the part of the Tax Agency for those who have empty housing and, therefore, the opportunity to earn income and does not give it.
In addition, in the case of tourist apartments, the time during which they were not rented will be added as a fee.
For example, an apartment that is rented only for half of the season and is empty for 182 days will be counted as imputed rent for this period.
How much are the fines for owners of more than one house who have not declared them?
This depends on the severity of the disorder, which can range from minor to very serious.
Here are the additional amounts of the fine for not accounting for empty houses in personal income tax:
A serious violation, that is, when the base of the sanction exceeds 3,000 euros and, in addition, there was a cover-up.
The fine in this case will be from 50% to 100% of the amount that has not been declared.
A very serious violation that occurs when fraudulent funds are used for non-payment, and entails fines ranging from 100% to 150% of the undeclared amount.
At this stage, it’s easy to wonder how easy it is for the Treasury to detect this type of fraud. The answer is clear: very simple. You just have to think that the personal income tax data already includes these second homes. In other words, the Treasury knows who owns each house, and if they don’t figure as a regular place of residence and you don’t include them in income in any other way, they can become suspicious.
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