Published in INFORMA 2018

News published in INFORMA in January

In order to reduce the number of tax returns to be filed by non-resident taxpayers with leased properties in short term periods, Order HFP / 1271/2017, of 21 December, has modified Article 2 of Order EHA/3316/2010 of 17 December , approving, among others, the self-assessment form 210 of the IRNR, with effects for accrued income from 1 January 2018. Before the modification, it was only possible to group income by property and payer, while after the modification, they may be grouped by property, with the requirements set out in article 2, except that relating to income from the same payer.