Briefing note: change quarterly grouping to annual in case of leasing
Notice for declarations to be entered in form 210, corresponding to income derived from the lease of real estate accrued starting in 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 , being in this case the presentation and payment period the first twenty calendar days of the month of January of the year following the year of accrual .
For example:
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If you meet the grouping requirements and choose to annually group the income accrued in the year 2024, the deadline for submitting and depositing form 210 will be the first twenty days of January 2025 (in this case, if you also wish to domiciliate the payment, The electronic submission period will be from January 1 to January 15).
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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 earlier), and, in this case, the deadline for submitting and depositing form 210. It will be the first twenty calendar days of the months of April, July, October and January, in relation to income whose accrual date falls within the corresponding previous calendar quarter. For example, if the rental amount is received monthly, you will have to present three forms 210 (one for each monthly payment) and enter the amount corresponding to each of them within the period from April 1 to April 20, 2024. If, in this case, you also wish to domiciliate the payment, the deadlines for electronic submission of self-assessments form 210 are as follows: from April 1 to 15, July, October or January.
Regulations: Articles 2 and 5 of Order EHA/3316/2010, of December 17, which approves, among others, the self-assessment model 210 of the Non-Resident Income Tax.