Published in INFORMA 2018

News published in INFORMA in January

In order to reduce the number of returns to be filed by non-resident taxpayers with properties rented for short periods, Order HFP/1271/2017, of 21 December, amended Article 2 of Order EHA/3316/2010, of 17 December, approving, among others, self-assessment Form 210 of IRNR, with effect for accruals occurring as from 1 January 2018.Before the amendment, it was only possible to group income by property and payer, whereas, after the amendment, it may be grouped by property, subject to the requirements set out in the aforementioned Article 2, with the exception of income from the same payer.