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Published in INFORMA 2018

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News published in INFORMA in January

130970-REPORTABLE INCOME IN THE NEW MODEL 210

In 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 form 210 of the IRNR , with effect for accruals produced from January 1, 2018. Before the amendment, it was only possible to group income by property and payer, whereas, after the amendment, they may be grouped by property, with the requirements provided for in Article 2, except for the one relating to income from the same payer.