{"id":843,"date":"2021-09-23T09:08:34","date_gmt":"2021-09-23T09:08:34","guid":{"rendered":"https:\/\/mamsolicitors.com\/?page_id=843"},"modified":"2022-05-24T13:27:56","modified_gmt":"2022-05-24T13:27:56","slug":"inkomstenbelasting","status":"publish","type":"page","link":"https:\/\/mamsolicitors.com\/nl\/spaans-belastingen\/inkomstenbelasting\/","title":{"rendered":"Inkomstenbelasting"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;30px&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;3%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text css=&#8221;.vc_custom_1652885368483{padding-right: 10% !important;}&#8221;]<span style=\"font-weight: 400;\">Elke huiseigenaar van een stedelijk gebouw in Spanje, of hij het pand nu zelf gebruikt of niet, is de belasting op inkomen van niet-ingezetenen verschuldigd, zelfs als het pand niet wordt bewoond.\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">De betaling is verplicht.\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">Hoewel u misschien geen echte inkomsten of huur van het eigendom ontvangt, gaat de wet uit van een inkomen.\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">De belasting voor niet-ingezetenen wordt op jaarbasis achteraf betaald.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Deze belasting wordt evenredig verdeeld over de dagen dat u eigenaar was van het onroerend goed tijdens het opbouwjaar.\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">Uw aandeel in de eigendom wordt ook in aanmerking genomen voor de berekening van de belasting voor niet-ingezetenen.\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">Vele niet-ingezetenen vragen hoe de Spaanse belastingdienst de verschuldigde belasting berekent als er in feite geen echte inkomsten zijn.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In het algemeen gaat de wet uit van een inkomen van 1, 1% of 2% van de kadastrale waarde (u vindt dit op uw aanslagbiljet). Het toegepaste tarief zal afhangen van de herzieningen die door het gemeentehuis worden aangebracht De catastrale waarde kan elk jaar veranderen, afhankelijk van het besluit van het gemeentehuis waar het onroerend goed is gelegen of van wat in de nationale begrotingswet is bepaald.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">U wordt dan belast tegen 19% van het resulterende bedrag als u ingezetene bent van de EU, IJsland en Noorwegen en tegen 24% voor de rest van de landen.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rekening houdend met al deze feiten zal uw advocaat in staat zijn te bepalen wat de juiste waarden zijn die moeten worden toegepast.\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">Het formulier genaamd 210 is het formulier dat moet worden ingediend voor de inkomstenbelasting van niet-ingezetenen.<\/span><br \/>\n<span style=\"font-weight: 400;\">De betalingstermijn loopt van 1 januari tot en met 31 december van elk jaar en de betaalde belasting komt overeen met het voorgaande kalenderjaar.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Inkomstenbelasting wordt geheven volgens een zelfbeoordelingssysteem. De betaling moet rechtstreeks aan de belastingdienst worden gedaan\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">Het is niet mogelijk een automatische incasso voor de betaling van deze belasting in te stellen.\u00a0<\/span><br \/>\n<span style=\"font-weight: 400;\">Het is de plicht van de eigenaar om via zijn notaris de belastingaangifte in te vullen en naar de Spaanse Schatkist te brengen.\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;30px&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text css=&#8221;.vc_custom_1652883228577{padding-right: 10% !important;}&#8221;]\n<h2>Belasting voor ingezetenen<\/h2>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;30px&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; bottom_padding=&#8221;3%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text css=&#8221;.vc_custom_1652883276623{padding-right: 10% !important;}&#8221;]Voor belastingdoeleinden bent u ingezetene van Spanje wanneer een van de volgende omstandigheden van toepassing is:<\/p>\n<ul>\n<li>Je verblijft meer dan 183 dagen per jaar in het land. Om de permanentie op Spaans grondgebied vast te stellen, heeft de belastingdienst verklaard dat de occasionele afwezigheden worden meegerekend, behalve indien de belastingplichtige zijn verblijf in een ander land bewijst. In het geval van landen of gebieden die als belastingparadijs worden bestempeld, kan de belastingdienst een bewijs eisen van verblijf in dat belastingparadijs gedurende een periode van 183 dagen binnen het kalenderjaar.<\/li>\n<li>Uw gezin woont ook in Spanje; als u een afhankelijke niet wettelijk gescheiden echtgenoot en\/of minderjarige kinderen heeft die gewoonlijk in het land verblijven. Aanvaardt Deze situatie bewijzen van het tegendeel.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In die gevallen bent u verplicht in Spanje uw persoonlijke belastingaangifte in te dienen, met inbegrip van alle inkomsten uit de hele wereld (ongeacht de plaats waar deze zijn gegenereerd of betaald) Een verkeerd idee wordt vaak verspreid onder expat bewoners: &#8220;mijn pensioen is thuis al belast dus ik hoef in Spanje geen belastingaangifte te doen&#8221;\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Niets verder van de waarheid! <\/span>[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]<span style=\"font-weight: 400;\">Deze materie wordt grondig geregeld in de DUBBELE BELASTINGOVEREENKOMSTEN tussen Spanje en verschillende landen.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In deze overeenkomsten is duidelijk bepaald dat de inkomstenbelasting alleen in de woonstaat moet worden betaald.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Wie is verplicht belastingaangifte te doen?\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Alle in Spanje wonende natuurlijke personen zijn verplicht aangifte te doen van de inkomstenbelasting, behalve degenen die alleen inkomsten hebben ontvangen uit (met enkele nuances):\u00a0<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Inkomen uit persoonlijke arbeid gelijk aan of minder dan 22.000 euro per jaar (als het afkomstig is van een eenbetaler)\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Inkomsten uit beleggingen en vermogenswinsten zijn onderworpen aan een inhouding of een voorschot, met een gezamenlijke limiet van 1.600 euro per jaar.\u00a0<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Onroerende inkomsten uit schatkistcertificaten en subsidies voor de aankoop van gesubsidieerde woningen met een gezamenlijke limiet van 1.000 euro per jaar. <\/span><\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;full_width_background&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;411&#8243; bg_position=&#8221;left top&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;12%&#8221; bottom_padding=&#8221;12%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; parallax_bg=&#8221;true&#8221; parallax_bg_speed=&#8221;medium_fast&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; left_margin=&#8221;6%&#8221; right_margin=&#8221;6%&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;3%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text css=&#8221;.vc_custom_1648911197918{padding-right: 10% !important;}&#8221;]\n<h2>720 Form<\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text css=&#8221;.vc_custom_1652883353074{padding-right: 10% !important;}&#8221;]Sinds 2012 moeten alle personen die in Spanje wonen en onroerend goed, bankrekeningen of beleggingen in het buitenland bezitten met een waarde van meer dan 50.000 euro, een informatieve belastingaangifte indienen, formulier 720 genaamd. De periode voor het invullen van het formulier 720 loopt van 1 januari tot 31 maart van elk jaar.<\/p>\n<p>Moet het formulier worden ingediend wanneer de eigendom van een bankrekening, een belang of een gebouw in het buitenland, waarvan de waarde aan het eind van het jaar meer dan 50000 euro bedraagt, aan verschillende personen toebehoort? Ja.<br \/>\nEr bestaat een aangifteplicht wanneer deze grens wordt overschreden, ongeacht het aantal houders. De totale waarde moet worden aangegeven, met vermelding van het deelnemingspercentage.[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]Zodra het formulier 720 is ingediend met betrekking tot een of meer van de daarin vermelde aangifteverplichtingen, behoeft het slechts opnieuw te worden ingediend wanneer, met betrekking tot een of meer van deze verplichtingen, de voor elk blok van inlichtingen vastgestelde algemene grens met meer dan 20.000 euro wordt verhoogd ten opzichte van hetgeen in de laatste aangifte is bepaald.<\/p>\n<p>Indien het formulier 720 niet wordt ingediend en er een verplichting tot indiening is voor alle drie de verslagleggingsverplichtingen (eigendommen, rekeningen of beleggingen), dan bedraagt de minimumboete voor niet-indiening 30.000 euro.<\/p>\n<p>Indien er slechts voor \u00e9\u00e9n van de rapportageverplichtingen een verplichting tot indiening bestaat (bijvoorbeeld indien slechts \u00e9\u00e9n rekening in het buitenland wordt aangehouden voor een bedrag van meer dan 50.000 euro en deze niet wordt gemeld), dan bedraagt de minimumboete die voor niet-indiening kan worden opgelegd 10.000 euro.[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; 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column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text css=&#8221;.vc_custom_1652883376803{padding-right: 10% !important;}&#8221;]Het formulier voor de aangifte van de inkomstenbelasting wordt formulier 100 genoemd. In Spanje is het belastingjaar hetzelfde als het kalenderjaar en wordt de belasting achteraf betaald.<\/p>\n<p>De aangiftecampagne voor de inkomstenbelasting loopt van mei tot juni en anders dan in andere landen moet u uw belastingaangifte zelf invullen en indienen.<\/p>\n<p>Het is van groot belang dat u uw advocaat vraagt na te gaan of u verplicht bent uw aangifte inkomstenbelasting in te dienen of dat uw inkomen te laag is, in welk geval u wellicht bent vrijgesteld.[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_spacing=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/2&#8243; tablet_width_inherit=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_column_text]Als inwoner van Spanje bent u verplicht alle inkomsten op te geven, dit omvat:<\/p>\n<ul>\n<li>Pensioenen uit uw land van herkomst, met \u00e9\u00e9n uitzondering: als het pensioen afkomstig is van de lokale of centrale overheid (leger, politie, brandweer, leraren\u2026) kan het alleen worden belast in het land van herkomst. Een aftrek voor dubbele belasting is van toepassing op alle inkomsten die in het buitenland worden belast, zodat u niet tweemaal belasting moet betalen over hetzelfde inkomen.<\/li>\n<li>Dividenden; indien de dividenden afkomstig zijn uit een ander land waarmee geen verdrag ter voorkoming van dubbele belasting is gesloten en zij ook in het andere land worden belast, kan de belastingplichtige het internationale belastingkrediet ter voorkoming van dubbele belasting van artikel 80 van Las 35\/2006 van 28 november toepassen.<\/li>\n<li>Rente afkomstig van bankdeposito\u2019s.<\/li>\n<\/ul>\n[\/vc_column_text][nectar_btn size=&#8221;medium&#8221; button_style=&#8221;regular&#8221; button_color_2=&#8221;Accent-Color&#8221; icon_family=&#8221;none&#8221; text=&#8221;Ga naar Huurbelasting (belasting op huurinkomsten)&#8221; url=&#8221;https:\/\/mamsolicitors.com\/nl\/spaans-belastingen\/huurbelasting-belasting-op-huurinkomsten\/&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; 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