Published in INFORMA 2018
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130970-REPORTABLE INCOME IN THE NEW MODEL 210In order to reduce the number of declarations to be submitted by non-resident taxpayers with properties rented for short periods, Order HFP/1271/2017, of December 21, has modified article 2 of Order EHA/3316/2010, of December 17, which approves, among others, self-assessment model 210 of IRNR , with effects for accruals produced from January 1, 2018. Before the modification, the grouping of income by property and payer was only possible, while, after the modification, they may be grouped by property, with the requirements provided for in the aforementioned article 2 except for that relating to income that comes from the same payer.