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Briefing note: Change quarterly grouping to annual in case of leasing

Notice for declarations to be filed for Form 210, corresponding to income derived from the leasing of real estate accrued from 2024.

For accruals from 2024 and in relation to income derived from the leasing of real estate, the grouping period changes from QUARTERLY to ANNUAL in this case the deadline for presentation and payment being the first twenty calendar days of the month of January of the year following the accrual .

For example:

  1. If you meet the grouping requirements and choose to annually group the income accrued in 2024, the deadline for filing and paying Form 210 will be the first twenty days of January 2025 (in this case, if you also wish to direct debit the payment, the deadline for electronic filing will be from January 1 to 15).

  2. If you choose not to group annually, you must declare each income accrual separately (that is, when it is due or on the collection date if it is earlier), and, in this case, the deadline for submitting and paying form 210 will be the first twenty calendar days of the months of April, July, October and January, in relation to income whose accrual date is included in the corresponding previous calendar quarter. For example, if the amount of the lease is received monthly, you will have to submit three Form 210s (one for each monthly payment) and pay the amount corresponding to each of them between April 1 and 20, 2024. If, in this case, you also wish to pay by direct debit, the deadlines for electronic submission of self-assessments form 210 are as follows: from April 1st to 15th, July, October or January.

Regulations: Articles 2 and 5 of Order EHA/3316/2010, of December 17, approving, among others, self-assessment form 210 of the Non-Resident Income Tax.