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MIETEINKÜNFTE SPANIEN

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This form is intended for individuals who have sold their property when the property is not currently associated with a business activity. Please note that a separate tax form must be filed for each owner with the Portuguese Tax Authority. If the property is currently associated with a business activity, please reach out to us. We will discuss your situation and provide you with the appropriate form. We are here to help.


ANFANGSDETAILS

Bitte geben Sie das Steuerjahr und den entsprechenden Zeitraum des Jahres ein, für den Sie die Mieteinnahmen deklarieren. Nach spanischem Recht besteht die gesetzliche Pflicht, positive Mieteinnahmen quartalsweise zu melden.


PERSÖNLICHE DETAILS

Bitte tragen Sie Ihren vollständigen Namen genau so ein, wie er auf Ihrem spanischen Personalausweis (DNI/NIF/NIE) angegeben ist.


PROPERTY DETAILS


IMMOBILIENDETAILS

Please enter the details as in the Portuguese Property Register.

Please enter your % of ownership according to the purchase deed. For example if you own 50% you enter 50, or if you own 65.85% of the property you enter 65.85  


CAPITAL GAINS DETAILS

Please note that capital gains from properties purchased before January 1st, 1989, are exempt from taxation; however, the declaration of the sale remains mandatory.

Capital Gains for properties bought before 1st Jan 1989
Purchase details

Please state the date and acquisition value that corresponds to the date on which the acquisition act or contract was executed. If the property became part of your assets due to an inheritance, the acquisition value will be the declared Tax Asset Value (VPT-Valor Patrimonial Tributário) on the date it was inherited.

Sale details
Capital Gains for properties bought after 1st Jan 1989
Purchase details

Please state the date and acquisition value that corresponds to the date on which the acquisition act or contract was executed. If it refers to a property that became part of your assets due to an inheritance, the acquisition value will be the Tax Asset Value (VPT-Valor Patrimonial Tributário) on the date it was inherited.

Please indicate the total expenses you would like to declare. These may include expenses related to the purchase and sale of the property:

  • Commissions paid to the real estate agency for the sale (if applicable)

  • Stamp Duty (IS) upon purchase

  • Municipal Property Transfer Tax (IMT)

  • Costs related to the purchase deed

  • Solicitor's fees (if applicable)

  • Property registration fees

You may also include energy efficiency certificate costs and maintenance and conservation works on the property incurred in the 12 years preceding the sale

Expenses
Sale details


ADDITIONAL INFORMATION

Total Income generated abroad

As per recent legislation, property-related capital gains for non-residents are taxed at a 50% rate, similar to residents. However, as a non-resident, you must declare your total income abroad, your global income apart from the one generated in Portugal. While you will not be taxed for that amount, the information is used to determine your income bracket in a similar way as for residents.

Reinvesting the proceeds from the sale of the primary residence to acquire another primary residence.

Please reach out to us for assistance if you were a resident in Portugal during the tax year in which you sold your property, which served as your primary home, and if you have already purchased or intend to purchase another primary home abroad now that you have relocated.

The proceeds from the sale, deducted from the amortization of any loan contracted for the acquisition of the property, must be reinvested in the acquisition of another property, land for building a property and/or its construction, or in the expansion or improvement of another property exclusively for the same purpose located in Portuguese territory or in the territory of another Member State of the European Union or the European Economic Area, provided that, in the latter case, there is an exchange of tax information.

 

This reinvestment must occur between 24 months prior to and 36 months after the date of sale. Additionally, the property being sold must have been intended for the taxpayer's or their family's own and permanent residence, as evidenced by their respective tax domicile, in the 24 months prior to the date of transmission.

 

Furthermore, the proceeds from the sale, deducted from the amortization of any loan contracted for the acquisition of the property, may also be used to acquire one or more of the following products: i) Financial life insurance contract; ii) Individual membership in an open pension fund; or iii) Contribution to the public capitalization regime.

Association of property to business activity

Please specify whether the property, which is not currently associated to a business activity, was associated to a business activity at some point in the past within the last 3 years, or it was more than 3 years ago, or if it has never been associated to a business activity during your ownership. If it was associated to a business activity in the past, kindly specify whether it was fully or partially associated, and provide the date of disassociation from the business activity, if applicable.


Advance payments

 

Advance payments, in certain cases obligatory, allow taxpayers the option to proactively contribute towards their future tax bill throughout the year. Please provide the total amount of any advance payments made to the tax office so that they can be discounted from the tax bill.

 

 

 

Sie können das Formular abschicken, sobald alle Felder ausgefüllt sind und nachdem Sie die Nutzungsbedingungen akzeptiert haben, einschließlich unserer Datenschutzrichtlinie.

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